CGST Rule 109: Application to the Appellate Authority
Provisions under Rule 109 of CGST Rules, 2017 relating to “Application to the Appellate Authority”.
Author: Vinod Arora
CGST Rule 109A: Appointment of Appellate Authority
Provisions under Rule 109A of CGST Rules, 2017 relating to “Appointment of Appellate Authority”.
CGST Rule 109C: Withdrawal of Appeal
Provisions under Rule 109C of CGST Rules, 2017 relating to “Withdrawal of Appeal”.
CGST Rule 108: Appeal to the Appellate Authority
Rule 108 CGST: Appeal via FORM GST APL‑01 (online; manual only if necessary). Provisional and final ACK (APL‑02). Submit copy of order within 7 days online.
CGST Rule 107A: Manual filing and processing
Provisions under Rule 107A of CGST Rules, 2017 relating to “Manual filing and processing”.
CGST Rule 107: Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)
Provisions under Rule 107 of CGST Rules, 2017 relating to “Certification of Copies of the Advance Rulings Pronounced by the Appellate Authority (AAAR)”.
CGST Rule 106: Form and Manner of Appeal to the AAAR
Provisions under Rule 106 of CGST Rules, 2017 relating to “Form and Manner of Appeal to the Appellate Authority for Advance Ruling (AAAR)”.
CGST Rule 105: Certification of Copies of Advance Rulings Pronounced by the AAR
Provisions under Rule 105 of CGST Rules, 2017 relating to “Certification of Copies of Advance Rulings Pronounced by the Authority (AAR)”.
CGST Rule 104: Form and Manner of Application to the AAR
Provisions under Rule 104 of CGST Rules, 2017 relating to “Form and Manner of Application to the Authority for Advance Ruling (AAR)”.
CGST Rule 103: Qualification and Appointment of Members of the AAR
Provisions under Rule 103 of CGST Rules, 2017 relating to “Qualification and Appointment of Members of the Authority for Advance Ruling (AAR)”.