Part I -- Appealable Orders |
1
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| 1 Appealable and Non-appealable Order under GST |
2
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| 2 Appeal Against Provisional Assessment Related Orders |
6
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| 3 Appeal Against Best-Judgment Assessment Order |
30
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| 4 Appeal Against Assessment of Unregistered Persons |
44
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| 5 Summary Assessment |
50
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| 6 Appeal Against Rejection of Application for Rectification of Mistake |
58
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| 7 Appeal Against Seizure Orders |
68
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| 8 Appeal Against Adjudication Order Passed Under Sections 73, 74 and 74A |
82
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| 9 General Provisions Relating to Determination of Tax |
106
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| 10 Appeal Against Detention and Seizure Order Passed Under Section 129 |
122
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| 11 Appeal Against Confiscation Order Passed Under Section 130 |
195
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| 12 Appeal Against Order Demanding Interest |
211
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| 13 Appeal Against Penalty Orders |
221
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| 14 Prosecution and Compounding of Offences |
249
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Part II -- Appeal to Appellate Authority |
275
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| 15 Filing Appeal to Appellate Authority |
276
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| 16 Manner of Filing Appeal to Appellate Authority |
285
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| 17 Planning Regarding Filing of Appeal |
293
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| 18 Time Limit to File Appeal to Appellate Authority |
301
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| 19 Pre-Deposit for Filing Appeal to Appellate Authority and Stay of Demand |
307
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| 20 Documents Required to be Furnished to the Appellate Authority |
328
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| 21 Appearance by Authorised Representative |
331
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| 22 Order of Appellate Authority |
333
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Part III -- FAQs on Filing Appeal to Appellate Authority |
347
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| 23 FAQs on Filing Appeal Against Demand Order |
348
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| 24 FAQs on Filing Appeal Against Non-Demand Order |
351
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| 25 FAQs on Filing Appeal Against Registration Order |
355
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| 26 FAQs on Filing Reply and Rectification Request During First Appeal Proceeding |
359
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Part IV -- Appeal to Appellate Tribunal, High Court and Supreme Court |
363
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| 27 Filing Appeal to Appellate Tribunal |
364
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| 28 Form and Manner of Filing Appeal to Appellate Tribunal |
384
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| 29 Procedure by Registrar of GSTAT |
388
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| 30 Filing Appeal to High Court and Supreme Court |
391
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Part V -- Draft Written Submissions to the Appellate Authority |
396
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| 31 Draft Written Submissions |
397
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Part VI -- Appendix |
460
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| 32 Forms Relating to Appeal |
461
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| 33 Central Goods and Services Tax Act, 2017 [Text of Relevant Sections] |
466
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| 34 Central Goods and Services Tax Rules, 2017 [Text of Relevant Rules] |
532
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| 35 Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 |
571
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