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

CHAPTER XIII  -  APPEALS AND REVISION

TaxGPT

Summarize Rule 113 by TaxGPT in
  AA   |   Print

Rule 113 - 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. 1[(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 indica


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