Rule 113 of CGST Rules 2017: Order of Appellate Authority/ Tribunal

Rule 113 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Order of Appellate Authority or Appellate Tribunal

Provisions under Rule 113 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Order of Appellate Authority or 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 113: Order of Appellate Authority or Appellate Tribunal (Chapter-XIII: Appeals and Revision)

(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 jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017

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