CGST Rule 109A – Appointment of Appellate Authority [Updated 2019]

CGST Rule 109A – Appointment of Appellate Authority

Rule 109A (1)

[Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) [1][any officer not below the rank of Joint Commissioner (Appeals)] where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person

Rule 109A (2)

An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) [2][any officer not below the rank of Joint Commissioner (Appeals)] where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or order.]


[1] Rule 109A inserted by the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 w.e.f. 15/11/2017. – Date of Amendment : 15-11-2017, Effective from : 15-11-2017, Retrospective Effect : No

[2] Substituted for the words “the Additional Commissioner (Appeals)” by the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018. – Date of Amendment : 30-10-2018, Effective from : 30-10-2018, Retrospective Effect : No

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