CGST Rule 109: Application to the Appellate Authority
CGST Rule 109-
(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.
(Updated upto June 2020)
Go to Rule 108
Go to Rule 107
Go to Rule 110
Go to Rule 111