CGST Rule 109 – Application to the Appellate Authority [Updated 2019]

CGST Rule 109 – Application to the Appellate Authority

Rule 109 (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.

Rule 109 (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.

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