CGST Rule 113: Order of Appellate Authority/ Tribunal

Provisions under Rule 113 of CGST Rules, 2017 relating to “Order of Appellate Authority or Appellate Tribunal”:

CGST Rule 113: Order of Appellate Authority or Appellate Tribunal (Chapter XIII: Appeals and Revision) [*1]

(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 Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal. [*2]

Notes (History of Amendments in Bare Text):

1. CGST Rule 113 introduced vide Notification 10/2017, effective 01/07/2017.

2. Sub-rule (2) substituted w.e.f. 22/09/2025, vide Notification 13/2025. Text thereof before substitution:

“(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.”