Rule 113 CGST Rules 2017
Summary of Rule 113 CGST Rules 2017
( Rule 113 CGST Rules 2017 explains Order of Appellate Authority or Appellate Tribunal and is covered in Chapter XIII – Appeals and Revision : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 113 CGST Rules 2017
Order of Appellate Authority or Appellate Tribunal
113. (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.
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