CGST Rules Rule 111 — Procedure before Appellate Tribunal

CGST Rules, 2017 · Procedure before Appellate Tribunal

CGST Rules 5 Amendments

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Rule 111 of the CGST Rules, 2017 governs Procedure before Appellate Tribunal. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 111 CGST: Procedure before Appellate Tribunal — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Rule 111. Application to the Appellate Tribunal.-¹

(1) An application to the Appellate Tribunal under sub-section (3) of¹

section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement in Part A of FORM GST APL-02A² shall be issued to the appellant immediately: ****³]

(2)A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06: ¹****⁴

(3)The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26.¹

(4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued ¹in Part B of FORM GST APL-02A⁵ on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1):¹ Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal number shall be issued ¹in Part B of FORM GST APL-02A⁵ on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:¹ Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating appeal number, shall be issued ¹in Part B of FORM GST APL-02A⁵ on removal of defects, if any, and the date of submission or uploading of such ¹self-attested copy⁵ shall be considered as the date of filing of appeal.¹

Explanation1.—For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.¹

Explanation2.—For the purposes of rule 110 and 111, ̳Registrar‘ shall mean a Registrar appointed by the Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar.¹in Part A of FORM GST APL-02A² shall be issued to the appellant immediately: ****³

(2)A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06: ****⁴

(3)The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26.

(4)Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in Part B of FORM GST APL-02A⁵ on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal number shall be issued in Part B of FORM GST APL-02A⁵ on removal of defects, if any, 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 order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating appeal number, shall be issued in Part B of FORM GST APL-02A⁵ on removal of defects, if any, and the date of submission or uploading of such self-attested copy⁵ shall be considered as the date of filing of appeal.

Explanation1.—For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.

12345Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.

2024↑ view in text

Substituted vide Notification No. 12/2024 - CT dated 10.07.2024. for"Rule 111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07 , along with the relevant documents on the common portal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar."

2025↑ view in text

Inserted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.

2025↑ view in text

Omitted "Provided that an application to the Appellate Authority may be filed manually in FORM GST APL-07, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately." (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.

2025↑ view in text

Omitted "Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order." (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.

2025↑ view in text

Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.

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