Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE
113. Order of Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
or Appellate Tribunal
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
(corresponding section 107,
section113)
(1) The Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
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
2(09)
“Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109;
.