Rule 109A of CGST Rules 2017: Appointment of Appellate Authority

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

CGST Rule 109A: Appointment of Appellate Authority (Chapter-XIII: Appeals and Revision)

(1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person.

(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent,

within six months from the date of communication of the said decision or order.

Amendments History:

1. CGST Rule 109A inserted vide Notification 55/2017 Central Tax dt. 15 Nov. 2017.

2. The text “any officer not below the rank of Joint Commissioner (Appeals)” substituted for the text “the Additional Commissioner (Appeals)” in clause (b) of sub-rule (1) and (2) vide Notification No. 60/2018 Central Tax dt. 30th October, 2018.

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It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE

Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).

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