Chapter - XIII of CGST Rules, 2017

APPEALS AND REVISION

 

RULE 111. Application to the Appellate Tribunal    (corresponding section 112)

1[(1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement 2[in Part A of FORM GST APL-02A] shall be issued to the appellant immediately:

[helldod 3omit[Provided that an application to the Appellate Authority may be filed manually in Form GST APL-07, along with the relevant documents, only if  the Registrar allows  the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.]helldod]

(2)  A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06:

[helldod 3omit[Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order.]helldod]

(3)  The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. 

(4)  Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in 4[in Part B of FORM GST APL-02A] [helldodold[FORM GST APL-02]helldod] on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1):

Provided that where the order appealed against is not uploaded on the common   portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of Form GST APL-07 and a final acknowledgment, indicating appeal number shall be issued in 4[in Part B of FORM GST APL-02A] [helldodold[FORM GST APL-02]helldod] on removal of defects, if any, 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 4[self-attested copy] [helldodold[self-certified copy]helldod] of the order is submitted or uploaded after a period of seven days from the date of filing of Form GST APL-07, a final acknowledgement, indicating appeal number, shall be issued in 4[in Part B of FORM GST APL-02A] [helldodold[FORM GST APL-02]helldod] on removal of defects, if any, and the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal.

Explanation 1.-For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. 

Explanation 2.-For the purposes of rule 110 and 111, ‘Registrar’ shall mean a Registrar appointed by the Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar.]

[helldodold[(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 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.]helldod]

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1. Substituted Vide:- Notification No. 12/2024-Central Tax Dated 10.07.2024 [Para 22]

2. Inserted Vide:- Notification No. 13/2025-Central tax Dated 17.09.2025 [Para 7(a) (i))] (w.e.f 22.09.2025)

3. Omitted Vide:- Notification No. 13/2025-Central tax Dated 17.09.2025 [Para 7(a (ii)) (b)] (w.e.f 22.09.2025)

4. Substituted Vide:- Notification No. 13/2025-Central tax Dated 17.09.2025 [Para 7(c) (ii)] (w.e.f 22.09.2025)