Chapter - XIII of CGST Rules, 2017

APPEALS AND REVISION

 

RULE 111. Application to the Appellate Tribunal   (corresponding section 112)

(1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal.

(2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar.


 

 

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