Rule 109
Application to the Appellate Authority
GST
Appeals and Revision
Rule 109 of Central Goods and Services Tax Rules, 2017
1[109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, 2[electronically] and a provisional acknowledgement shall be issued to the appellant immediately.
3[Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if-
(i) the Commissioner has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the
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wledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, 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 decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal.]
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NOTES:-
1.
Substituted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
“109. Application to the Appellate Authority.-
(1) An application to the Appel
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