Rule 113 - Order of Appellate Authority or Appellate Tribunal

113. Order of Appellate Authority or Appellate Tribunal.[1]

(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.

[1] This Rule was inserted by CGST(2^nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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CHAPTER XIII - APPEALS AND REVISION

Rule 113 - Order of Appellate Authority or Appellate Tribunal