Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE 109. Application to the Appellate Authority (corresponding section 107)
(1) An application to the Appellate Authority under sub-section (2) of
section
107 shall be made in FORM GST APL-03, along with the relevant documents, either
electronically or otherwise as may be notified by the
Commissioner.
(2) A certified copy of the decision or order appealed against shall be
submitted within seven days of the filing the application under sub-rule (1) and
an appeal number shall be generated by the Appellate Authority or an officer
authorised by him in this behalf.