CGST Rules Rule 114 — Financial and administrative powers of President
CGST Rules, 2017 · Financial and administrative powers of President
Quick Answer
Rule 114 of the CGST Rules, 2017 governs Financial and administrative powers of President. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 114 CGST: Financial and administrative powers of President — eligibility, conditions, case laws and compliance impact under Indian tax law.
(1)An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORMGST APL-08.
(2)The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
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CGST Rules Rule 114 was introduced as part of the CGST Rules, 2017.