1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
  3. Chapter 13 Appeals and Revision Rules (Rule 108 to 116)
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Rule 113 GST - Order of Appellate Authority or Appellate Tribunal

Last updated at Dec. 16, 2024 by Teachoo

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

    3. Chapter 13 Appeals and Revision Rules (Rule 108 to 116)

    Chapter 14 Transitional Provisions Rules (Rule 117 to 121) →
Chapter 14 Transitional Provisions Rules (Rule 117 to 121) →
GST Acts and Rules
Central Goods and Services Tax (CGST) Rules, 2017

About the Author

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.