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

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.”