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Amended upto (Year) ⇨  
CGST RULES
[Amended upto 2025]

CHAPTER XIII  -  APPEALS AND REVISION

TaxGPT

Summarize Rule 109 by TaxGPT in
  AA   |   Print

Rule 109 - Application to the Appellate Authority.

1[109. (1) An application to the Appellate Authority under subsection (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, 2[electronically] and a provisional acknowledgment shall be issued to the appellant immediately. 3[Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, o


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