Rule 111
Application to the Appellate Tribunal
GST
Appeals and Revision
Rule 111 of Central Goods and Services Tax Rules, 2017
1[111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (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:
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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:
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(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in
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ssue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said 6[self-attested 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 5B[in Part B of FORM GST APL-02A] on removal of defects, if any, and the date of submission or uploading of such 6A[self-attested copy] shall be considered as the date of filing of appeal.
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.
Explanation 2.-For the purposes of rule 110 and 111, 'Registrar' sha
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ber shall be generated by the Registrar.”
2.
Inserted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
3.
Omitted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“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.
Omitted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-20
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