CGST Rule 109A of Central Goods and Services Tax Rules, 2017 – Appointment of Appellate Authority

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XIII Appeals and Revision

Rule 109A: Appointment of Appellate Authority.

¹[109A. (1)Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) ²[any officer not below the rank of Joint Commissioner (Appeals)] where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent,

within three months from the date on which the said decision or order is communicated to such person.

(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to–

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) ²[any officer not below the rank of Joint Commissioner (Appeals)] where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent,

within six months from the date of communication of the said decision or order.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 vide Notification No. 55/2017-Central Tax dated 15th November, 2017, w.e.f. 15.11.2017.

2. Substituted by Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018 vide Notification No. 60/2018-Central Tax 30th October, 2018, w.e.f. 30.10.2018, for the words “the Additional Commissioner (Appeals)”.