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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter XIII Appeals and Revision This

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Rule 109 - Application to the Appellate Authority - Central Goods and Services Tax Rules, 2017

Extract

..... 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 .....

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Rule 109 - Application to the Appellate Authority - Central Goods and Services Tax Rules, 2017

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..... 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 .....

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Rule 109 - Application to the Appellate Authority - Central Goods and Services Tax Rules, 2017

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  1. 26/2022 - Dated: 26-12-2022 - Central Goods and Services Tax (Fifth Amendment) Rules, 2022
  2. 55/2017 - Dated: 15-11-2017 - The Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.