Rule 111

Application to the Appellate Tribunal

Rule 111(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] 2 shall be issued to the appellant immediately:

[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] 3 ] 1

1 Substituted for

"An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal."

vide Notf 12/2024-CT dt 10.7.2024

2 Inserted vide Notf 13/2025-CT dt 17.9.2025. w.e.f 22.9.2025

3 Omitted vide Notf 13/2025-CT dt 17.9.2025. w.e.f 22.9.2025

Rule 111(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:

[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. ] 2 ] 1

1 Substituted for

"A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar."

vide Notf 12/2024-CT dt 10.7.2024

2 Omitted vide Notf 13/2025-CT dt 17.9.2025. w.e.f 22.9.2025

Rule 111(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] 2 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 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] 4 on removal of defects, if any, and the date of submission or uploading of such [self-attested] 5 copy shall be considered as the date of filing of appeal.] 1

1 Inserted vide Notf 12/2024-CT dt 10.7.2024

2,3,4 Substituted for the words "in FORM GST APL-02" vide Notf 13/2025-CT dt 17.9.2025. w.e.f 22.9.2025

5 Substituted for the words "self-certified copy" vide Notf 13/2025-CT dt 17.9.2025. w.e.f 22.9.2025