Rule 109 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Application to the Appellate Authority
Provisions under Rule 109 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Application to the Appellate Authority”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:
CGST Rule 109: Application to the Appellate Authority (Chapter-XIII: Appeals and Revision)
(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 seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.