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.Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE 113. Order of Appellate Authority or Appellate Tribunal (corresponding section 107, section113)
(1) The
Appellate Authority
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.
1[(2)
The
Appellate Tribunal
shall, along with its order under sub-section (1) of
section
113,
issue,
or cause to
be issued,
a summary
of the
order in FORM GST
APL-04A clearly indicating the final amount of demand confirmed by the
Appellate Tribunal.]
[helldodold[(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 .]helldod]