Rule 109 of CGST Rules -Application to the Appellate Authority

Rule 109 of CGST Rules -Application to the Appellate Authority

(updated as on 15.11.2017)

(1) An application to the Appellate Authorityunder sub-section (2) of section 107 shall be made in FORM GST APL-03, along with therelevant documents, either electronically or otherwise as may be notified by theCommissioner. (2) A certified copy of the decision or order appealed against shall be submitted withinseven days of the filing the application under sub-rule (1) and an appeal number shall begenerated by the Appellate Authority or an officer authorised by him in this behalf.

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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