Rule 109 CGST Rules 2017 : Application to the Appellate Authority

By | July 13, 2017
(Last Updated On: July 6, 2018)

 Rule 109 CGST Rules 2017

Summary of Rule 109 CGST Rules 2017

( Rule 109 CGST Rules 2017 explains Application to the Appellate Authority and is covered in Chapter XIII  – Appeals and Revision  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Rule 109 CGST Rules 2017

Application to the Appellate Authority

109. (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.

(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.


 Rule 109 CGST Rules 2017

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