When was Rule 115 of the Central Goods and Services Tax Rules, 2017 enforced?

Rule 115 was enforced with effect from July 01, 2017 as per Notification No. G.S.R. 663(E) dated 28.06.2017.

Which courts are referred to in Rule 115 regarding confirmed demand?

Rule 115 refers to the High Court and the Supreme Court for confirmation of the final amount of demand.

CGST Rule 115 of Central Goods and Services Tax Rules, 2017 – Demand confirmed by the Court

Q: What does Rule 115 of the Central Goods and Services Tax Rules, 2017 provide?

Rule 115 requires the jurisdictional officer to issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or the Supreme Court.

Q: Which form is prescribed under Rule 115 for demand confirmed by the Court?

Rule 115 prescribes FORM GST APL-04 for indicating the final amount of demand confirmed by the High Court or the Supreme Court.

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XIII Appeals and Revision

Rule 115: Demand confirmed by the Court.

115. The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.

References

Enforcement:

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