How to appeal to Appellate Authority of GST

Rule-108 of CGST Rules 2017

Appeal to the Appel­late Auth-

(1) An appeal to the Appel­late Author­i­ty under sub-sec­tion (1) of sec­tion 107 shall be filed in FORM GST APL-01, along with the rel­e­vant doc­u­ments, either elec­tron­i­cal­ly or oth­er­wise as may be noti­fied by the Com­mis­sion­er, and a pro­vi­sion­al acknowl­edge­ment shall be issued to the appel­lant immediately.

• The grounds of appeal and the form of ver­i­fi­ca­tion as con­tained in FORM GST APL- 01 shall be signed in the man­ner spec­i­fied in rule
• A cer­ti­fied copy of the deci­sion or order appealed against shall be sub­mit­ted with­in sev­en days of fil­ing the appeal under sub-rule (1) and a final acknowl­edge­ment, indi­cat­ing appeal num­ber shall be issued there­after in FORM GST APL-02 by the Appel­late Author­i­ty or an offi­cer autho­rised by him in this behalf:

Pro­vid­ed that where the cer­ti­fied copy of the deci­sion or order is sub­mit­ted with­in sev­en days from the date of fil­ing the FORM GST APL-01, the date of fil­ing of the appeal shall be the date of the issue of the pro­vi­sion­al acknowl­edge­ment and where the said copy is sub­mit­ted after sev­en days, the date of fil­ing of the appeal shall be the date of the sub­mis­sion of such copy.

Expla­na­tion.– For the pro­vi­sions of this rule, the appeal shall be treat­ed as filed only when the final acknowl­edge­ment, indi­cat­ing the appeal num­ber, is issued.