Rule 109 of CGST Rules 2017: Application to the Appellate Authority

Provisions under Rule 109 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Application to the Appellate Authority”, are as under:

CGST Rule 109: Application to the Appellate Authority (Chapter-XIII: Appeals and Revision) [rule 109 substituted from 26/12/2022: refer Note 1]

(1) An application to the Appellate Authority under subsection (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner electronically [text substituted from 04/08/2023: refer Note 2(a)], and a provisional acknowledgment shall be issued to the appellant immediately.

Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if-

(i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal,

and in such case, a provisional acknowledgement shall be issued to the appellant immediately. [proviso inserted from 04/08/2023: refer Note 2(b)]

(2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal under sub-rule (1):

Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal.

Amendments History:

1. Rule 109 substituted from 26/12/2022 vide Notification 26/2022. Text of Rule 109 before substitution:

“109. Application to the Appellate Authority (Chapter-XIII: Appeals and Revision)

(1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL 03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.

(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.”

2. Amendments from 04/08/2023 vide Notification 38/2023:

(a) in sub-rule (1), the text “either electronically or otherwise as may be notified by the Commissioner”, substituted with the text “electronically”; and

(b) in sub-rule (1), new proviso inserted.

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