Rule 109A CGST Rules 2017
Summary of Rule 109A CGST Rules 2017
( Rule 109A CGST Rules 2017 explains Appointment of Appellate Authority.and is covered in Chapter XIII – Appeals and Revision : Inserted by the Inserted by the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017, w.e.f. 15-11-2017.)
Rule 109A CGST Rules 2017
1 [Appointment of Appellate Authority.
109A. (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to—
| (a) | the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; | |
| (b) | the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person. |
(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to—
| (a) | the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; | |
| (b) | the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or order. ] |
Notes on Amendments in Rule 109A CGST Rules 2017
1. Inserted by the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017, w.e.f. 15-11-2017.
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