GST Appeals & Appellate Procedures by CA. (Dr.) SANJIV AGARWAL CA. NEHA SOMANI, 3rd Edition 2025 Rs. 1995/-
About GST Appeals & Appellate Procedures
GST in India & Overview
Appeals and Revision: Legal Framework
Legal Terminology and Principles of Interpretation
Appeals to Appellate Authority
Text of Rules 26, 108, 109, 109A, 109C and 113 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Text of Forms GST APL-01, GST APL-02 GST APL-03, GST APL-04 and GST APL-01/03W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Text of Notification No. 2/2017-Central Tax, dated 19.06.2017 regarding jurisdiction of authorities and subsequent amendments upto 31.03.2025
Text of Kerala State Circular No. 5/2024, dated 6-4-2024 — Guidelines for numbering of Appellate Order
Text of Circular No. 157/13/2021-GST, dated 20-7-2021 — Clarification on extention of limitation period
Text of Notification No. 29/2023-CT, dated 31.07.2023 —Regarding special appeal procedure in transitional credit matters
Text of Notification No. 53/2023-CT, dated 02.11.2023 —Regarding Amnesty Scheme for GST Appeals
Text of Notification No. 22/2024-CT, dated 08.10.2024 — Special Procedure for rectification of orders
Text of Instruction F. No. 390/Misc/3/2019-JC, dated 05.11.2024 — Mandatory e-hearing in Indirect Taxes
Text of the Circular No. F. 3(640)/ GST/ P&R/2025/348-55, dated 13.06.2025 — Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in UT of Delhi
Text of Circular No. 250/07/2025-GST dated 24.06.2025-Clarification on reviewing/revisional/appellate authority for orders issued by Common Adjudicating Authority
Appeals to Appellate Tribunal
Text of Rules 26, 110, 111, 112, 113 and 113A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Text of Applicable Forms GST APL-02, GST APL-04, GST APL-05, GST APL-06, GST APL-07 and GST-APL-05/07W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Text of CGST (Ninth Removal of Difficulty) Order No. 9, dated 03.12.2019
Text of Circular No. 132/2020-GST, dated 18.03.2020
Text of Circular No. 157/13/2021-GST, dated 20.07.2021
Text of Notification No. F.No. A-50050/150/2018-GSTAT-DOR, dated 14.09.2023 — Principal and State Benches of GST Appellate Tribunal notified
Text of Gazette Notification [F.No. A-50050/99/2018-Ad.1CCESTAT (Pt.)], dated 29.12.2023 — Constitution of Principal Bench of GSTAT
Text of Notification No. F.No. A-50050/ 150/2018-GSTAT-DOR, dated 31.07.2024 — Principal and State Benches of GST Appellate Tribunal notified
Text of Notification No. F.No. A-50050/ 99/2024-GSTAT-DOR, dated 26.11.2024 — Revised list of GSTAT benches with location
Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023
Text of Notification No. GSR 256(E), dated 24.04.2025 — GSTAT Procedure Rules, 2025
Text of Circular F. No. A-50050/99/2018-CESTAT DOR-DOR, dated 15.02.2024 — Selection of Members for GSTAT
Text of Order No. 18/10/2024-EO (SM.II), dated 01.05.2024 — Appointment of President for GSTAT
Text of GSR 340(E), F. No. A-11/1/2024-CESTAT-DOR-DOR-Part (1), dated 21.06.2024 — Rules for GSTAT Employees
Text of Notification F. No. A-50050/99/ 2018-CESTAT-DOR-DOR, dated 28.07.2024 - GSTAT Authorities
Text of Circular No. 224/18/2024-GST, dated 11.07.2024 — Clarification on Recovery of GST dues in cases under Appeal
Text of Notification No. 18/2024-CT, dated 30.09.2024 — Appellate Authority for Anti-profiteering Cases
Text of Notification No. 19/2024-CT, dated 30.09.2024 — Anti-profiteering Authority not to accept cases under section 171 of CGST Act, 2017
Text of Circular No. 01/2024, dated 11.01.2024 issued by State GST — Kerala — Clarification on filing of Appeal before Appellate Tribunal
Revision of Orders
Text of Rules 109B of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Text of Notification No. 05/2020-Central Tax, dated 13.01.2020
Text of FORM GST RVN-01 and Form GST APL-01 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Appeals before Courts
Text of Rules 26, 114 and 115 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Text of Form GST APL-04 and GST APL-08 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Text of Circular No. 207/1/2024-GST, dated 26.06.2024
Authorized Representative including GST Practitioner
Text of Rules 83, 83A, 83B, 84 and 116 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
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)
Miscellaneous Provisions Applicable to Appeals
Text of Notification No. 13/2017-Central Tax, dated 28.06.2017
Amnesty/Waiver Scheme under Section 128A
Text of Rule 164 of CGST Rules, 2017
Notification No. 21/2024-CT, dated 08.10.2024
Applicable Forms GST SPL-01, GST SPL-02, GST SPL-03, GST SPL-04, GST SPL-05, GST SPL-06, GST SPL-07 and GST SPL-08 of the CGST Act, 2017
Text of Circular No. 238/32/2024-GST, dated 15.10.2024
Text of Circular No. 248/05/2025-GST, dated 27.03.2025
Text of Instruction No. 02/2025-GST, dated 07.02.2025
Abbreviations
Meaning of Important Legal Maxims
