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Rule 109 - Application to the Appellate Authority - Central Goods and Services Tax Rules, 2017Extract ..... 1[109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately. (2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issu ..... x x x x x Extracts x x x x x Rule 109 - Application to the Appellate Authority - Central Goods and Services Tax Rules, 2017 x x x x x Extracts x x x x x ..... appeal.] ************** NOTES:- 1. Substituted vide NOTIFICATION No. 26/2022 - Central Tax dated 26-12-2022 before it was read as, "109. Application to the Appellate Authority.- (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 s ..... x x x x x Extracts x x x x x Rule 109 - Application to the Appellate Authority - Central Goods and Services Tax Rules, 2017 x x x x x Extracts x x x x x
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