CHAPTER III of GSTAT RULES, 2025

Institution of appeals - Procedure

RULE -35. Filing of Form of cross-objections, applications or replies to appeals or applications. -

Every Form of cross-objections filed as prescribed under CGST or SGST or UTGST Rules 2017, and every application made, under the provisions of the Act , shall be registered and numbered, and the provisions of these rules , relating to appeals shall, so far as may be, apply to such form or application.