Rule 113 of CGST Rules -Order of Appellate Authority or Appellate Tribunal

(updated as on 15.11.2017)

(1) The Appellate Authorityshall, along with its order under sub-section (11) of section 107, issue a summary of theorder in FORM GST APL-04 clearly indicating the final amount of demand confirmed.
(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearlyindicating the final amount of demand confirmed by the Appellate Tribunal.

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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