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.

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