GST
Documents to attach with a GST appeal
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Facts
APL-01 needs the order appealed against, a statement of facts, grounds of appeal and supporting evidence. Since Rule 108 was amended in 2023, a certified copy is not needed where the order is uploaded on the portal.
Provisions and law
- Rule 108, CGST Rules 2017Appeal is filed electronically in APL-01 with the order; provisional and final acknowledgement follow
- Rule 112, CGST Rules 2017Additional evidence is allowed before the Appellate Authority only in limited situations
Analysis
Put all key evidence in at the first appeal, because Rule 112 limits new evidence later. Example: for an ITC denial, attach invoices, e-way bills, transport proof, bank proof, supplier filing status and your replies to the show cause notice. If the order was not on the portal, submit a certified copy within seven days of filing.
Conclusion
- Download the order from the portal
- Prepare a statement of facts and grounds
- Attach the show cause notice, your reply and hearing record
- Attach evidence such as invoices, ledgers and reconciliations
- Submit a certified copy if the order was issued offline
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First appeal
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