CGST Rule 114: Appeal to the High Court (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall
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
CGST Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal CGST Rule 112- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence
CGST Rule 111: Application to the Appellate Tribunal CGST Rule 111- (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
CGST Rule 110: Appeal to the Appellate Tribunal CGST Rule 110- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM
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
CGST Rule 108: Appeal to the Appellate Authority CGST Rule 108- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by
CGST Rule 105: Certification of copies of advance rulings pronounced by the Authority A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. (Updated upto June 2020) Go to Rule
CGST Rule 104: Form and manner of application to the Authority for Advance Ruling (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made 51 on the common portal in FORM GST ARA-01 and shall be accompanied by
CGST Rule 103: Qualification and appointment of members of the Authority for Advance Ruling “ The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”; (See note 1) (Updated upto September 2017)
