CGST Rule 113 – Order of Appellate Authority or Appellate Tribunal [Updated 2019]

CGST Rule 113 – Order of Appellate Authority or Appellate Tribunal

Rule 113 (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.

Rule 113 (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.

Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.