Chapter 1: GST in India — An Overview
Chapter 2: Appeals and Revision: Legal Framework
Chapter 3: Legal Terminology and Principles of Interpretation
Chapter 4: Appeals to Appellate Authority
- Annexure 4.1: Text of Rules 26, 108, 109, 109A, 109C and 113 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
- Annexure 4.2: Text of Forms GST APL-01, GST APL-02 GST APL-03, GST APL-04 and GST APL-01/03W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
- Annexure 4.3: Text of Notification No. 2/2017-Central Tax, dated 19.06.2017 regarding jurisdiction of authorities and subsequent amendments upto 31.03.2025
- Annexure 4.4: Text of Kerala State Circular No. 5/2024, dated 6-4-2024 — Guidelines for numbering of Appellate Order
- Annexure 4.5: Text of Circular No. 157/13/2021-GST, dated 20-7-2021 — Clarification on extention of limitation period
- Annexure 4.6: Text of Notification No. 29/2023-CT, dated 31.07.2023 — Regarding special appeal procedure in transitional credit matters
- Annexure 4.7: Text of Notification No. 53/2023-CT, dated 02.11.2023 — Regarding Amnesty Scheme for GST Appeals
- Annexure 4.8: Text of Notification No. 22/2024-CT, dated 08.10.2024 — Special Procedure for rectification of orders
- Annexure 4.9: Text of Instruction F. No. 390/Misc/3/2019-JC, dated 05.11.2024 — Mandatory e-hearing in Indirect Taxes
- Annexure 4.10: Text of Circular No. F. 3(640)/ GST/ P&R/2025/348-55, dated 13.06.2025 — Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in UT of Delhi
- Annexure 4.11: Text of Circular No. 250/07/2025-GST dated 24.06.2025 — Clarification on reviewing/revisional/appellate authority for orders issued by Common Adjudicating Authority
Chapter 5: Appeals to Appellate Tribunal
- Annexure 5.1: Text of Rules 26, 110, 111, 112, 113 and 113A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
- Annexure 5.2: Text of Applicable Forms GST APL-02, GST APL-04, GST APL-05, GST APL-06, GST APL-07 and GST-APL-05/07W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
- Annexure 5.3: Text of CGST (Ninth Removal of Difficulty) Order No. 9, dated 03.12.2019
- Annexure 5.4: Text of Circular No. 132/2020-GST, dated 18.03.2020
- Annexure 5.5: Text of Circular No. 157/13/2021-GST, dated 20.07.2021
- Annexure 5.6(A): Text of Notification No. F.No. A-50050/150/2018-GSTAT-DOR, dated 14.09.2023 — Principal and State Benches of GST Appellate Tribunal notified
- Annexure 5.6(B): Text of Gazette Notification [F.No. A-50050/99/2018-Ad.1CCESTAT (Pt.)], dated 29.12.2023 — Constitution of Principal Bench of GSTAT
- Annexure 5.6(C): Text of Notification No. F.No. A-50050/ 150/2018-GSTAT-DOR, dated 31.07.2024 — Principal and State Benches of GST Appellate Tribunal notified
- Annexure 5.6(D): Text of Notification No. F.No. A-50050/ 99/2024-GSTAT-DOR, dated 26.11.2024 — Revised list of GSTAT benches with location
- Annexure 5.7: Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023
- Annexure 5.8: Text of Notification No. GSR 256(E), dated 24.04.2025 — GSTAT Procedure Rules, 2025
- Annexure 5.9: Text of Circular F. No. A-50050/99/2018-CESTAT DOR-DOR, dated 15.02.2024 — Selection of Members for GSTAT
- Annexure 5.10: Text of Order No. 18/10/2024-EO (SM.II), dated 01.05.2024 — Appointment of President for GSTAT
- Annexure 5.11: Text of GSR 340(E), F. No. A-11/1/2024-CESTAT-DOR-DOR-Part (1), dated 21.06.2024 — Rules for GSTAT Employees
- Annexure 5.12: Text of Notification F. No. A-50050/99/ 2018-CESTAT-DOR-DOR, dated 28.07.2024 - GSTAT Authorities
- Annexure 5.13: Text of Circular No. 224/18/2024-GST, dated 11.07.2024 — Clarification on Recovery of GST dues in cases under Appeal
- Annexure 5.14A: Text of Notification No. 18/2024-CT, dated 30.09.2024 — Appellate Authority for Anti-profiteering Cases
- Annexure 5.14B: Text of Notification No. 19/2024-CT, dated 30.09.2024 — Anti-profiteering Authority not to accept cases under section 171 of CGST Act, 2017
- Annexure 5.15: Text of Circular No. 01/2024, dated 11.01.2024 issued by State GST — Kerala — Clarification on filing of Appeal before Appellate Tribunal
Chapter 6: Revision of Orders
- Annexure 6.1: Text of Rules 109B of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
- Annexure 6.2: Text of Notification No. 05/2020-Central Tax, dated 13.01.2020
- Annexure 6.3: Text of FORM GST RVN-01 and Form GST APL-01 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Chapter 7: Appeals before Courts
- Annexure 7.1: Text of Rules 26, 114 and 115 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
- Annexure 7.2: Text of Form GST APL-04 and GST APL-08 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
- Annexure 7.3: Text of Circular No. 207/1/2024-GST, dated 26.06.2024
Chapter 8: Authorized Representative including GST Practitioner
- Annexure 8.1: Text of Rules 83, 83A, 83B, 84 and 116 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
- Annexure 8.2: Text of Forms GST PCT-01, GST PCT-02, GST PCT-03, GST PCT-04, GST PCT-05, GST PCT-06 and GST PCT-07 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)
Chapter 9: Miscellaneous Provisions Applicable to Appeals
- Annexure 9.1: Text of Notification No. 13/2017-Central Tax, dated 28.06.2017
Chapter 10: Amnesty/Waiver Scheme under Section 128A
- Annexure 10.1: Text of Rule 164 of CGST Rules, 2017
- Annexure 10.2: Notification No. 21/2024-CT, dated 08.10.2024
- Annexure 10.3: Applicable Forms GST SPL-01, GST SPL-02, GST SPL-03, GST SPL-04, GST SPL-05, GST SPL-06, GST SPL-07 and GST SPL-08 of the CGST Act, 2017
- Annexure 10.4: Text of Circular No. 238/32/2024-GST, dated 15.10.2024
- Annexure 10.5: Text of Circular No. 248/05/2025-GST, dated 27.03.2025
- Annexure 10.6: Text of Instruction No. 02/2025-GST, dated 07.02.2025
Appendix 1: Abbreviations
Appendix 2: Meaning of Important Legal Maxims
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