Rule 109 – Rules – Appeals and Revision – Central Goods and Services Tax Rules, 2017 – Rule 109 – 109. Application to the Appellate Authority.- (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. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the applicatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =