Rule 113 of CGST Rules - Order of Appellate Authority or Appellate Tribunal

Last Updated: 01-07-2017

113. Order of Appellate Authority or Appellate Tribunal.[1]

(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

[2][(2) The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal.

[1] This Rule was inserted by CGST(2^nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Sub-rule substituted by Rule 8 of CGST(3^rd A)R, 2025 vide N No. 13/2025-CT dt. 17-09-2025 wef 22-09-2025. Earlier it read as under

(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.

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Rule 113 of CGST Rules - Order of Appellate Authority or Appellate Tribunal