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<h1>Pre-deposit requirement for GST appeals mandates specified percentage payment and detailed payment particulars before tribunal admission.</h1> Form GST APL-05 prescribes required data for appeals to the GST Appellate Tribunal: appellant and representative details, particulars of the order appealed, designation of the authority, dispute particulars (issue, category, period, market value for seized goods), grounds of appeal, prayer, and verification. It requires tabulated financial particulars showing amounts determined, admitted and under dispute across tax heads and components (tax, interest, penalty, fees, other), and detailed tables for admitted amount and pre-deposit payments with modes and ledger/debit references. Annexures A-E classify order types, dispute categories, case summary, appellant profile and case history. Notifications amending pre-deposit provisions are noted.
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