111. Application to the Appellate Tribunal.[1]
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(1) An application to the Appellate Tribunal under subsection (3) of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a 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. |
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(4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued [5][in Part B of FORM GST APL-02A] on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a [6][self-attested copy] of the said order within a period of seven days from the date of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal number shall be issued [7][in Part B of FORM GST APL-02A] on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal. |
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Explanation 1.—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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Explanation 2.—For the purposes of rule 110 and 111, Registrar‘ shall mean a Registrar appointed by the Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar. |
[1] Rule substituted by Rule 22 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 application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. |
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(2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. |
[2] Words inserted by Rule 7(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 7(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 application to the Appellate Authority may be filed manually in FORM GST APL-07, 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 7(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. |
[5] Substituted for words “in FORM GST APL-02” by Rule 7(c) of CGST(3rd A)R, 2025 vide N No. 13/2025-CT dt. 17-09-2025 wef 22-09-2025.