Rule 110 of CGST Rules -Appeal to the Appellate Tribunal

(updated as on 15.11.2017)

(1) An appeal to the Appellate Tribunal under subsection(1) of section 112 shall be filed along with the relevant documents eitherelectronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, onthe common portal and a provisional acknowledgement shall be issued to the appellantimmediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) ofsection 112 shall be filed either electronically or otherwise as may be notified by theRegistrar, in FORM GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the mannerspecified in rule 26.
(4) A certified copy of the decision or order appealed against along with fees as specified insub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appealunder sub-rule (1) and a final acknowledgement, indicating the appeal number shall beissued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or order is submitted withinseven days from the date of filing the FORM GST APL-05, the date of filing of the appealshall be the date of the issue of the provisional acknowledgement and where the said copy issubmitted after seven days, the date of filing of the appeal shall be the date of thesubmission of such copy.
Explanation. For the purposes of this rule, the appeal shall be treated as filed only when thefinal acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees forevery one lakh rupees of tax or input tax credit involved or the difference in tax or input taxcredit involved or the amount of fine, fee or penalty determined in the order appealedagainst, subject to a maximum of twenty-five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectificationof errors referred to in sub-section (10) of section 112.

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

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