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CHAPTER XIII - APPEALS AND REVISION
Rule 108 - Appeal to the Appellate...
Rule 109 - Application to the Appe... Rule 109A - Appointment of Appella... Rule 109B - Notice to person and o... Rule 110 - Appeal to the Appellate... Rule 111 - Application to the Appe... Rule 112 - Production of additiona... Rule 113 - Order of Appellate Auth... Rule 114 - Appeal to the High Cour... Rule 115 - Demand confirmed by the... Rule 116 - Declaration to be made ... Rule 109C - Withdrawal of Appeal... Rule 113A - Withdrawal of Appeal o...Rule 108 - Appeal to the Appellate Authority
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Chapter –XIII
Appeals and Revision
108. Appeal to the Appellate Authority.[1]
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(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, [2][electronically], and a provisional acknowledgement shall be issued to the appellant immediately. [3][Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if- (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately] |
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(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. |
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[4][(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.] |
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Explanation. – For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. |
[1] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.
[2] Substituted for words “either electronically or otherwise as may be notified by the Commissioner” by Rule 16(a) of The CGSTR(2nd A), 2023 vide Notification No. 38/2023-Central Tax dt. 04-08-2023 wef 01-10-2023.
[3] Proviso inserted by Rule 16(b) of The CGSTR(2nd A), 2023 vide Notification No. 38/2023-Central Tax dt. 04-08-2023.
[4] Sub rule substituted by Rule 13 of The CGST(5th A)R, 2022 vide Notification No. 26/2022-Central Tax dt. 26-12-2022. Earlier it read as
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(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. |
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