Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE 110. Appeal to the Appellate Tribunal (corresponding section 112)
(1) An appeal to the Appellate Tribunal under sub-section (1) of
section 112
shall be filed along with the relevant documents either electronically or
otherwise as may be notified by the Registrar, in
FORM GST APL-05, on the common
portal and a provisional acknowledgement shall be issued to the appellant
immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section
(5) of section 112 shall be filed either electronically or otherwise as may be
notified by the Registrar, in FORM GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the
manner specified in rule 26.
(4) A certified copy of the decision or order appealed against along with fees
as specified in sub-rule (5) shall be submitted to the Registrar within seven
days of the filing of the appeal under sub-rule (1) and a final acknowledgement,
indicating the appeal number shall be issued thereafter in
FORM GST APL-02 by
the Registrar:
Provided that where the certified copy of the decision or order is submitted
within seven days from the date of filing the
FORM GST APL-05, the date of
filing of the appeal shall be the date of the issue of the provisional
acknowledgement and where the said copy is submitted after seven days, the date
of filing of the appeal shall be the date of the submission of such copy.
Explanation.' For the purposes of this rule, the appeal shall be treated as
filed only when the final acknowledgement indicating the appeal number is
issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand
rupees for every one lakh rupees of tax or input tax credit involved or the
difference in tax or input tax credit involved or the amount of fine, fee or
penalty determined in the order appealed against, subject to a maximum of twenty
five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for
rectification of errors referred to in sub-section (10) of
section 112.