GST Acts and Rules
Central Goods and Services Tax (CGST) Rules, 2017

Rule 113 GST - Order of Appellate Authority or Appellate Tribunal

Last updated at April 16, 2024 by

According to Rule 113 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  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. 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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.