Manner of filling appeal Before Appellate Tribunal [ Section 112 Read with Rule 110 of CGST Rules]

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....ll be issued to the appellant immediately. Upto 16.09.2024 * An appeal to the Appellate Tribunal u/s 112(1) shall be filed electronically in FORM GST APL-05, along with the relevant documents, and provisional acknowledgement shall be issued to the appellant immediately. * An appeal to the Appellate Tribunal u/s 112(1) may be filed manually in FORM GST APL-05, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. * Memorandum of cross-objections u/s 112(5) [ Rule 110(2) ] From 17.09.....

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....acknowledgement, indicating appeal number, shall be issued in Part B of FORM GST APL-02A on removal of defects, if any, and * the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal. * a self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-05, * a final acknowledgement, indicating appeal number, shall be issued in Part B of FORM GST APL-02A on removal of defects, if any, and * the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal. * The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is is....

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....,000/- for every Rs. 1,00,000/- of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, * subject to a maximum of Rs. 25,000/- and a minimum of  Rs. 5,000/-. * The fees for filing of an appeal in respect of an order not involving any demand of tax, interest, fine, fee or penalty shall be Rs. 5,000/-. * There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in section 112(10). Upto 10.07.2024  * Application of appeal filled * An appeal to the Appellate Tribunal u/s 112(1) shall be filed along with the relevant documents either electronically or otherwi....