Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE
111. Application to the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
(corresponding section 112)
(1) An application to the Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
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 certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar.