CGST Rules Rule 113 — Orders of Appellate Tribunal
CGST Rules, 2017 · Orders of Appellate Tribunal
Quick Answer
Rule 113 of the CGST Rules, 2017 governs Orders of Appellate Tribunal. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 113 CGST: Orders of Appellate Tribunal — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule113. Order of Appellate Authority or Appellate Tribunal.-
(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 Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal.1
No case laws found for this section yet.
Browse all case laws →No FAQs available for this section yet.
No related notifications found for this section.
Browse all notifications →Amendment History
1Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.