CGST Rules Rule 109A — Appointment of Appellate Authority
CGST Rules, 2017 · Appointment of Appellate Authority
Quick Answer
Rule 109A of the CGST Rules, 2017 governs Appointment of Appellate Authority. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 109A CGST: Appointment of Appellate Authority — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 109A. Appointment of Appellate Authority.-1
(1)Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -1
(a)the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;1
(b)any officer not below the rank of Joint Commissioner (Appeals)2 where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person.1
(2)An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -1
(a)the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;1
(b) 1any officer not below the rank of Joint Commissioner (Appeals)2 where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or order.1any officer not below the rank of Joint Commissioner (Appeals)2 where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person.
(2)An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -
(a)the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;
(b)any officer not below the rank of Joint Commissioner (Appeals)2 where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or order.]
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Browse all notifications →Amendment History
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1
Inserted vide Notification No. 55/2017-CT dated 15.11.2017.
2
Substituted for "the Additional Commissioner (Appeals)" vide Notification No. 60/2018 - CT dated 30.10.2018.