Rule 111 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Application to the Appellate Tribunal
Provisions under Rule 111 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Application to the Appellate Tribunal”, 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 111: Application to the Appellate Tribunal (Chapter-XIII: Appeals and Revision)
(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.