Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE
108. Appeal to the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
(corresponding section
107)
(1) An appeal to the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
under sub-section (1) of
section 107
shall be filed in FORM GST APL-01, along with the relevant documents,
2[electronically] [helldodold[either
electronically or otherwise as may be notified by the Commissioner]helldod], and a
provisional acknowledgement shall be issued to the appellant immediately.
(2) The grounds of appeal and the form of verification as contained in
FORM GST APL-01 shall be signed in the manner specified in
rule 26.
1[(3)
Where the decision or order appealed against is uploaded on the common portal, a
final acknowledgment, indicating appeal number, shall be issued in
FORM GST APL-02 by the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
or an officer
authorised by him in this behalf and the date of issue of the provisional
acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.]
3[Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if-
(i) the Commissioner has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.]
[helldod old[[(3) A certified copy of the decision or order appealed against shall be
submitted within seven days of filing the appeal under sub-rule (1) and a final
acknowledgement, indicating appeal number shall be issued thereafter in
FORM GST
APL-02 by the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
or an officer authorised by him in this
behalf:
Provided that where the certified copy of the decision or order is submitted
within seven days from the date of filing the
FORM GST APL-01, the date of
filing of the appeal shall be the date of the issue of the provisional
acknowledgement and where the said copy is submitted after seven days, the date
of filing of the appeal shall be the date of the submission of such copy.]] helldod]
Explanation.' For the provisions of this rule, the appeal shall be treated as
filed only when the final acknowledgement, indicating the appeal number, is
issued.