Description
Bharat Law House Pvt. Ltd. G S T Appeals and Appellate Procedures by CA. (Dr. SANJIV AGARWAL and CA. NEHA SOMANI
Chapter 1 GST in India — An Overview
Chapter 2 Appeals and Revision: Legal Framework
Chapter 3 Legal Terminology and Principles of Interpretation
Chapter 4 Appeals to Appellate Authority
Annexure 4.1 Text of Rules 26, 108, 109 and 109A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 4.2 Text of Forms GST APL-01, GST APL-02, GST APL-03 and GST APL-04 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 4.3 Text of Notification No. 2/2017-Central Tax, dated 19.06.2017 regarding jurisdiction of authorities and subsequent amendments vide Notification No. 79/2018-CT, dated 31.12.2018 and Notification No. 04/2019-CT, dated 29.01.2019
Annexure 4.4 Text of Order No. 09/2019-Central Tax dated 03.12.2019
Annexure 4.5 Text of Circular No. 157/13/2021-GST, dated 20.07.2021
Annexure 4.6 Text of Notification No. 29/2023-CT, dated 31.07.2023 regarding special appeal procedure in transitional credit matters
Annexure 4.7 Text of Notification No. 53/2023-Central Tax dated 02.11.2023 regarding Amnesty Scheme for GST Appeals
Chapter 5 Appeals to Appellate Tribunal
Annexure 5.1 Text of Rules 26, 110, 111, 112 and 113 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 5.2 Text of Form APL-04 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 5.3 Text of Order No. 09/2019-CT, dated 03.12.2019
Annexure 5.4 Text of Circular No. 132/2/2020-GST, dated 18.03.2020
Annexure 5.5 Text of Circular No. 157/13/2021-GST, dated 20.07.2021
Annexure 5.6 Text of MOF Notification [F.No. A-50050/150/2018-CESTAT- DOR dated 14.09.2023] – Location of Benches in States and Union Territories
Annexure 5.7 Text of Forms GST APL-02, GST APL-04, GST APL-05, GST APL-06 and GST APL-07 of CGST Act, 2017
Annexure 5.8 Text of MOR Notification [F.No. A-50050/ 69/2023-CESTAT-DOR, dated 25.10.2023]-GST Appellate Tribunal (Appointment and Coditions of Service of President and Members) Rules, 2023
Chapter 6 Revision of Orders
Annexure 6.1 Text of Rules 109B of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 6.2 Text of Notification No. 05/2020-Central Tax, dated 13.01.2020
Annexure 6.3 Text of Form GST RVN-01 and Form GST APL-01 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Chapter 7 Appeals before Courts
Annexure 7.1 Text of Rules 26, 114 and 115 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 7.2 Text of Form GST APL-04 and GST APL-08 109A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Chapter 8 Authorized Representative including GST Practitioner
Annexure 8.1 Text of Rules 83, 83A, 83B, 84 and 116 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Annexure 8.2 Text of Forms GST PCT-01, GST PCT-02, GST PCT-03, GST PCT-04, GST PCT-05, GST PCT-06 and GST PCT-07 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Chapter 9 Miscellaneous Provisions Applicable to Appeals
Annexure 9.1 Text of Notification No. 13/2017-Central Tax, dated 28.06.2017
Appendix 1 Abbreviations
Appendix 2 Meaning of Important Legal Maxims