Rule 113
Order of Appellate Authority or Appellate Tribunal
Rule 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.
Rule 113(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.] 1
1 Substituted for "The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. "
- vide Notf 13/2025-CT dt 17.9.2025. w.e.f 22.9.2025