CGST Rule 111: Application to the Appellate Tribunal

Provisions under Rule 111 of CGST Rules, 2017 relating to “Application to the Appellate Tribunal”:

CGST Rule 111: Application to the Appellate Tribunal (Chapter XIII: Appeals and Revision) [*1&2]

(1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement in Part A of FORM GST APL-02A [*3(a)] shall be issued to the appellant immediately:

Proviso omitted [*3(b)]

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06:

Proviso omitted [*3(c)]

(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26.

(4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in Part B of FORM GST APL-02A [*3(d)] on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1):

Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal number shall be issued in Part B of FORM GST APL-02A [*3(d)] on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating appeal number, shall be issued in Part B of FORM GST APL-02A [*3(d)] on removal of defects, if any, and the date of submission or uploading of such self-attested copy [*3(e)] shall be considered as the date of filing of appeal.

Explanation 1.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.

Explanation 2.- For the purposes of rule 110 and 111, ‘Registrar’ shall mean a Registrar appointed by the Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar.

Notes (History of Amendments in Bare Text):

1. CGST Rule 111 introduced vide Notification 10/2017, effective 01/07/2017.

2. Rule 111 substituted from 10/07/2024 vide Notification 12/2024. Please refer Notification 10/2017 for text thereof before substitution.

3. Amendments w.e.f. 22/09/2025, vide Notification 13/2025:

(a) in sub-rule (1), the text “in Part A of FORM GST APL-02A” inserted after the text “provisional acknowledgement”.

(b) in sub-rule (1), the proviso omitted. Text thereof before omission:

“Provided that an application to the Appellate Authority may be filed manually in FORM GST APL-07, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.”

(c) in sub-rule (2), the proviso omitted. Text thereof before omission:

“Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order.”

(d) in sub-rule (4), the text “in Part B of FORM GST APL-02A” substituted for the text “in FORM GST APL-02”, wherever they occur.

(e) in sub-rule (4), in second proviso, the text “self-certified copy” substituted with the text “self-attested copy”.