Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE 113. Order of Appellate Authority or Appellate Tribunal (corresponding section 107, section113)
(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.
(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.