Rule 108 of CGST Rules -Appeal to the Appellate Authority

Rule 108 of CGST Rules -Appeal to the Appellate Authority

(updated as on 15.11.2017)

(1) An appeal to the Appellate Authority undersub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevantdocuments, either electronically or otherwise as may be notified by the Commissioner, and aprovisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted withinseven days of filing the appeal under sub-rule (1) and a final acknowledgement,indicating appeal number shall be issued thereafter in FORM GST APL-02 by theAppellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submittedwithin seven days from the date of filing the FORM GST APL-01, the date of filingof the appeal shall be the date of the issue of the provisional acknowledgement andwhere the said copy is submitted after seven days, the date of filing of the appealshall be the date of the submission of such copy. Explanation. For the provisions of this rule, the appeal shall be treated as filed onlywhen the final acknowledgement, indicating the appeal number, is issued.

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CHAPTER XIII

APPEALS AND REVISION

Chapter XIIIof CGST Rules,2017 consists of nine rules relating to APPEALS & REVISIONRULESunder the GST regime. All this rules are available for your ready reference. Rule 108 :Appeal to the Appellate Authority Rule 109 :Application to the Appellate Authority Rule 109A :Appointment of Appellate Authority Rule 110 :Appeal to the Appellate Tribunal Rule 111 :Application to the Appellate Tribunal Rule 112 :Production of additional evidence before the Appellate Authority or the AppellateTribunal Rule 113 :Order of Appellate Authority or Appellate Tribunal Rule 114 :Appeal to the High Court Rule 115 :Demand confirmed by the Court Rule 116 :Disqualification for misconduct of an authorised representative Click Here to Buy CA Final Pendrive Classes at Discounted Rate

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