File No.DGSYS/APP/BZU/DSAR/1/2020-DSR-ARR-O/o ADG-DGS-ZU-BENGALURU

GOVERNMENT OF INDIA | MINISTRY OF FINANCE | DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL OF
SYSTEMS AND DATA MANAGEMENT, BENGALURU
3rd Floor, Sir M. Visveswaraya Kendriya Bhavan, Domlur, Bengaluru – 560 071.

Email: [email protected]

Phone No.080-25352111 / 25351222 / 25351333

Date: 20.07.2021

Advisory No. 1/2021

SUB: Release of module for Manual Upload of FORM GST APL-05 (Appeal filed by taxpayer before Appellate Tribunal), Examination of FORM GST APL-05 and Filing of APL-06 by the Tax Department – Reg

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The Bangalore Zonal unit of Directorate of Systems and Data management is entrusted with task related to the development of modules of Dispute settlement and resolution (DSR), Investigation, Audit, Mobility and E-way Bill related modules. Appeals, Review and Revision is one of the modules encompassed in the comprehensive Dispute Settlement and Resolution(DSR) module and it is under different stages of development. Functionalities built for “Manual Upload of APL-05 (Appeal filed by taxpayer before Appellate Tribunal), Examination of APL-05 and filing of APL-06 by the Tax Department“ are now available for use by officers in the review section of executive commissionerates.

2. The salient features of the modules are discussed as under:

a) Manual upload of APL-05: This functionality is mainly built for review/legal section of executive commissionerate and the workflow is discussed as under:

Legal Provisions: Section 112(3) of the CGST Act, 2017 and Rule 110(1) of the CGST Rules, 2017

(i) The Tax Payer files appeal before Appellate Tribunal on the GSTN Common Portal or manually (in case portal is not developed for Tribunal) using Form APL-05. Tax Payer submits the certified copies to the Registrar of the Appellate Tribunal. After necessary verifications, registrar of the Tribunal issues final acknowledgement in form APL-02 indicating the appeal No.

(ii) The Appellate Tribunal notifies/sends the FORM GST APL-05 and FORM GST APL-02 to the respondent (Tax Department: Jurisdictional Commissioner) via email/post. In case APIs are made available, these forms will be received by the department online from the common portal.

(Note: GSTN has not released any API for pulling APL-05/APL-02 from the common portal)

(iii) After manual receipt of these forms, the Assistant/Deputy Commissioner (Review Section of higher appellate orders) shall initiate the process of scanning and manual upload of the forms, for which, officer should follow the below mentioned path in the application

Menu>Appeal>Manual Upload of APL-05

where following details needs to be entered:

> Appeal No of the appeal filed by the taxpayer before Appellate Tribunal

> Appeal Date

> Date of receipt

> GSTIN (User have to enter a valid GSTIN no)

> Tribunal Forum and Tribunal Bench

(iv) After necessary entries and submission, the system generates a Upload Reference No. and assigns the task of scanning and manual upload to the Superintendent on round-robin basis as <Pending for Manual Upload of APL-05>

(v) The Superintendent shall click on the “Upload Reference No.” link in the “Manual Upload of
APL-05“ tasklist, to view the task. The Superintendent has option to delegate the task to Inspector.

(vi) The Superintendent can scan and upload the APL-05/APL-02 documents and fill the required details in various tabs available on the screen. After filling the above details, the Superintendent shall click on “Examine APL-05” button. After clicking, these forms get saved in the CBIC GST database.

(vii) The Officers mapped to the review verticals will also have the facility to view the forms APL-05/APL-02 in the Appeals Archive List.

(viii) Once the forms APL-05 and APL-02 are uploaded in the system, the system will route the task as <Pending for examination of APL-05>. The Superintendent who earlier attended the work of Manual upload of APL-05 gets the task.

b) Examination of FORM GST APL-05 by the Tax Department : This functinality is built for review/legal section and the workflow is discussed as under:

Legal Provisions: Section 112(5) of the CGST Act, 2017

(i) Once the form APL-05/APL-02 is available in the CBIC system, the task for APL-05 examination will appear in the <Pending for examination of APL-05> queue and go to the same superintendent who earlier attended to task of manual upload of APL-05. Officer has to follow the path as Menu> GST>Tasklist > Appeals > Pending for examination of APL-05.

(iii) Under the ‘Pending for examination of APL-05‘ task queue, the Superintendent (Review) can view the APL-05 along with other attachments by clicking a particular “Review Reference No.“ in the “Examination of APL-05 for Cross-objections“ worklist.

(iv) The Superintendent (Review) can examine APL-05 and put up an analysis on whether cross objection needs to be filed or not required. He can fill the case details and analysis/comments for filing or not filing Cross-objections in the text boxes and submit it the next higher officer. The Superintendent can also delegate the task to the Inspector. Amounts from task ‘Manual upload of APL-05‘ form auto-populate, but are not editable. Documents attached in ‘Manual upload of APL-05‘ are also available in this task for examination of APL-05.

(iv) The task gets routed to the next level officer till it finally reaches the Commissioner.

(v) The officer at the next level has options to send it back for corrections/clarifications to the immediate subordinate officer or to edit/add inputs and forward it to the next level officer.

(vi) Finally, the task reaches the Commissioner under “Pending for examination of APL-05 – Approval“ for decision. The Commissioner has options:

  • to send it back for corrections/clarifications
  • or can decide that no cross objections needs to be filed.
  • or direct the Superintendent (Review) to put up APL-06 for filing cross-objections.

If the Commissioner decides that no cross objections needs to be filed, the task gets closed and lands in the Appeals Archive list.

If the Commissioner decides that cross objections needs to be filed, then he will direct the Superintendent (Review) to put up APL-06 for filing cross-objections. The task gets routed to the Superintendent who had earlier submitted the task of Examination of APL-05.

c) Filing of Cross-objections before Appellate Tribunal in form APL-06 by the Tax department against APL-05 filed by Tax payer : This functinality is also built for review section and the workflow is discussed as under:

Legal Provisions: Section 112(3) and 112(5) of the CGST Act, 2017 and Rule 110(1) and 110(2) of the CGST Rules, 2017

(i) The task gets routed to the Superintendent (Review) in queue <Pending for APL-06 filing> and Pendency can be identified by the color coding in the Worklist. Officer has to follow the path – Menu > Task Lists > Appeals > Filing of Tax dept APL-06 > Pending for APL-06 filing.

(ii) The Superintendent (Review) can view the APL-05 along with other attachments by clicking on the MOC Reference No link. Superintendent (Review) can also delegate the task to the Inspector.

(vii) The officer needs to fill all the required details in the text boxes / fields in various tabs made available on the screen which in turn will generate the APL-06 form. Superintendent (Review) shall submit to the AC/DC – Review. The AC/DC – Review has the options of edit or send back. After submission, the APL-06 will be routed to the Commissioner for final approval.

(viii) The Commissioner has the options to approve APL-06 or send it back for corrections.

(ix) Once Approved, the AC/DC – Review can take print of APL-06 form and file the APL-06 offline
with the Appellate Tribunal office and update the CBIC system with date of filing, scanned copies of filed APL-06 and other supporting documents.

(vi) For updating the CBIC system after filing of APL-06 with the Appellate Tribunal, scanned copy of APL-06 (submitted) and any other supporting documents, a new task will be created for uploading of APL-06 document soon after APL-06 is approved by the Reviewing Authority. Path for uploading task – Menu > Task Lists > Appeals > Filing of Tax dept APL-06 > Pending for APL-06 document Upload.

(vii) Once APL-06 documents are uploaded in the system, same will land in the Appeals Archive list.

3. It is to be noted that the facility for digital signature is not available for the time being, it is advisable to ensure that notices or orders or any documents, which are legal in nature are signed by the respective authorities and issued, in addition to the online issuance of the same.

4. For clear understanding of the process, user manuals for “Manual Upload of APL-05”, “Examination of APL-05” and “Memorandum of Cross Objection by Tax Department” are available on CBIC-GST portal and Antarang portal.

5. In case of any issues regarding functionalities, the officer may raise CBIC-mitra helpdesk ticket (in Support – Log Ticket icon in CBIC-GST application) or send mail to [email protected] Any problems not resolved through CBIC-mitra may be brought to the notice of Directorate of Systems and Data Management, Bengaluru Zonal Unit through email : [email protected]

(R. SRIRAM)
ADDITIONAL DIRECTOR GENERAL(SYSTEMS)

Copy to:

(1) The Director General Systems & Data Management, New Delhi

(2) All the Executive Commissionerates

(3) All the Principal/Additional Director General, Systems and Data Management

Manual Upload of FORM APL-05

Manual Upload

filing

Tax Department

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