GST Appeals and Appellate Procedures

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

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-Central Tax, 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

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 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 Rule 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-0, 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