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of <h1>Appellate Authority Application under GST Act Section 107(2) Requires Form GST APL-03 with Detailed Dispute Information</h1> An application to the Appellate Authority under Section 107(2) of the GST Act is submitted using Form GST APL-03. The form requires details about the appellant, including their name, designation, jurisdiction, and GST identification number. It also requests information about the order being appealed, such as the order number, date, and the officer's details who issued it. The form outlines the dispute's specifics, including the nature of the issue, classification of goods/services, and the disputed period and amounts. It includes sections for a statement of facts, grounds of appeal, and the appellant's prayer. The form also details the amounts under dispute across various tax categories.
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