CGST Rule 113: Order of Appellate Authority or Appellate Tribunal
CGST Rule 113-
(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.
(Updated upto June 2020)
Go to Rule 112
Go to Rule 111
Go to Rule 114
Go to Rule 115