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<h1>Summary of tax demand after appeal: standardized form records identified liabilities and determined amounts across tax heads.</h1> Form GST APL-04 prescribes a standardized summary of post appeal GST liability, recording appellant identification, appeal and order references, personal hearing status, and the appellate order outcome. It requires tabulation of amounts 'in dispute / earlier order' and 'determined amount' by tax heads (Central, State/UT, Integrated, Cess) and by component (tax, interest, penalty, fees, other, refund), plus place of supply details for IGST. The form must be signed with the name, designation and jurisdiction of the issuing authority and dated.
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