What does Rule 113 of the Central Goods and Services Tax Rules, 2017 deal with?

Rule 113 deals with the order of the Appellate Authority or Appellate Tribunal and issuance of a summary of the order indicating the final amount of demand confirmed.

Which form is used by the Appellate Authority under Rule 113?

Under Rule 113(1), the Appellate Authority issues a summary of its order in FORM GST APL-04, clearly indicating the final amount of demand confirmed.

Which form is used by the Appellate Tribunal under Rule 113?

Under the substituted Rule 113(2), the Appellate Tribunal issues, or causes to be issued, a summary of its order in FORM GST APL-04A, clearly indicating the final amount of demand confirmed.

When was Rule 113 of the CGST Rules, 2017 enforced?

Rule 113 was enforced with effect from July 01, 2017, vide Notification No. G.S.R. 663(E) dated 28.06.2017.

CGST Rule 113 of Central Goods and Services Tax Rules, 2017 – Order of Appellate Authority or Appellate Tribunal

November 3, 2017

🖨️ Download PDF The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-XIII Appeals and Revision Rule 113: Order of Appellate Authority or Appellate Tribunal. 113. (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in […]

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XIII Appeals and Revision

Rule 113: Order of Appellate Authority or Appellate Tribunal.

113. (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.]

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

Amendments:

1. Substituted by Central Goods and Services Tax (Third Amendment) Rules, 2025 vide Notification No. 13/2025–Central Tax dated 17th September, 2025, w.e.f. 22.09.2025, for the sub-rule:

“(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.”