110. Appeal to the Appellate Tribunal.[1]
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(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed in FORM GST APL-05, along with the relevant documents, electronically and provisional acknowledgement [2][in Part A of FORM GST APL-02A] shall be issued to the appellant immediately: [3][Proviso***] |
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(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06: [4][Proviso***] |
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(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. |
[1] Rule substituted by Rule 21 of The CGSTR(A), 2024 vide Notification No. 12/2024-Central Tax dt. 10-07-2024. This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017 read as
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(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. |
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(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FOR MGST APL-06. |
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(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. |
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(4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation. – For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued. |
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(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees. |
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(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112. |
[2] Words inserted by Rule 5(ai) of CGST(3rd A)R, 2025 vide N No. 13/2025-CT dt. 17-09-2025 wef 22-09-2025.
[3] Proviso omitted by Rule 5(aii) of CGST(3rd A)R, 2025 vide N No. 13/2025-CT dt. 17-09-2025 wef 22-09-2025. Earlier it read as under
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Provided that an appeal to the Appellate Tribunal may be filed manually in FORM GST APL05, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. |
[4] Proviso omitted by Rule 5(b) of CGST(3rd A)R, 2025 vide N No. 13/2025-CT dt. 17-09-2025 wef 22-09-2025. Earlier it read as under
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Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. |