Rule 108 of CGST Rules 2017: Appeal to the Appellate Authority

Provisions under Rule 108 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Appeal to the Appellate Authority”, are as under:

CGST Rule 108: Appeal to the Appellate Authority (Chapter-XIII: Appeals and Revision)

(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL 01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner electronically [text substituted from 04/08/2023: refer Note 2(a)], and a provisional acknowledgement shall be issued to the appellant immediately.

Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if-

(i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal,

and in such case, a provisional acknowledgement shall be issued to the appellant immediately. [proviso inserted from 04/08/2023: refer Note 2(b)]

(2) The grounds of appeal and the form of verification as contained in FORM GST APL 01 shall be signed in the manner specified in rule 26.

(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: [sub-rule (3) substituted from 26/12/2022: refer Note 1]

Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: [sub-rule (3) substituted from 26/12/2022: refer Note 1]

Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal. [sub-rule (3) substituted from 26/12/2022: refer Note 1]

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

Amendments History:

1. Sub-rule (3) substituted from 26/12/2022 vide Notification 26/2022. Text of sub-rule (3) before substitution:

“(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL 02 by the Appellate Authority or an officer authorised by him in this behalf:

Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL 01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.”

2. Amendments in sub-rule (1) from 04/08/2023 vide Notification 38/2023:

(a) the text “either electronically or otherwise as may be notified by the Commissioner”, substituted with the text “electronically”; and

(b) in sub-rule (1), new proviso inserted.

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