How to Appeal to the Appellate Tribunal of GST

Rule-110 of CGST Rules 2017

Appeal to the Appel­late Tribunal.- 

(1) An appeal to the Appel­late Tri­bunal under sub- sec­tion (1) of sec­tion 112 shall be filed along with the rel­e­vant doc­u­ments either elec­tron­i­cal­ly or oth­er­wise as may be noti­fied by the Reg­is­trar, in FORM GST APL-05, on the com­mon por­tal and a pro­vi­sion­al acknowl­edge­ment shall be issued to the appellant

• A mem­o­ran­dum of cross-objec­tions to the Appel­late Tri­bunal under sub-sec­tion (5) of sec­tion 112 shall be filed either elec­tron­i­cal­ly or oth­er­wise as may be noti­fied by the Reg­is­trar, in FORM GST APL-06.
• The appeal and the mem­o­ran­dum of cross objec­tions shall be signed in the man­ner spec­i­fied in rule
• A cer­ti­fied copy of the deci­sion or order appealed against along with fees as spec­i­fied in sub-rule (5) shall be sub­mit­ted to the Reg­is­trar with­in sev­en days of the fil­ing of the appeal under sub-rule (1) and a final acknowl­edge­ment, indi­cat­ing the appeal num­ber shall be issued there­after in FORM GST APL-02 by the Registrar:

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-05, 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 pur­pos­es of this rule, the appeal shall be treat­ed as filed only when the final acknowl­edge­ment indi­cat­ing the appeal num­ber is issued.

• The fees for fil­ing of appeal or restora­tion of appeal shall be one thou­sand rupees for every one lakh rupees of tax or input tax cred­it involved or the dif­fer­ence in tax or input tax cred­it involved or the amount of fine, fee or penal­ty deter­mined in the order appealed against, sub­ject to a max­i­mum of twen­ty five thousand

There shall be no fee for appli­ca­tion made before the Appel­late Tri­bunal for rec­ti­fi­ca­tion of errors referred to in sub-sec­tion (10) of sec­tion 112.