Rule 113 CGST Rules 2017 : Order of Appellate Authority or Appellate Tribunal

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

 Rule 113 CGST Rules 2017

Summary of Rule 113 CGST Rules 2017

( Rule 113 CGST Rules 2017 explains Order of Appellate Authority or Appellate Tribunal  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 113 CGST Rules 2017

Order of Appellate Authority or Appellate Tribunal

113. (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order 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 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.


 Rule 113 CGST Rules 2017

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