Rule 111 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Application to the Appellate Tribunal
Provisions under Rule 111 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Application to the Appellate Tribunal”, are as under:
CGST Rule 111: Application to the Appellate Tribunal (Chapter-XIII: Appeals and Revision)
(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.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).