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    <title>Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court</title>
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    <description>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 &quot;in dispute / earlier order&quot; and &quot;determined amount&quot; 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.</description>
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