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:
\n3[****]
\n(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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\n(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ssue of the provisional acknowledgment shall be considered as the date of filing of appeal: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ber shall be generated by the Registrar.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rule 111Application to the Appellate TribunalGSTAppeals and RevisionRule 111 of Central Goods and Services Tax Rules, 20171[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 … Continue reading “Application to the Appellate Tribunal”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4164","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4164"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4164\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nProvided 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.
\nExplanation 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.
\nExplanation 2.-For the purposes of rule 110 and 111, 'Registrar' sha<\/p>\n
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\n2.
\nInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n3.
\nOmitted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n “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.”
\n4.
\nOmitted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-20<\/p>\n
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