Section 113: Order of Appellate Authority or Appellate Tribunal

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(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 jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.

Where this provision sits

Act	Central Goods and Services Tax Rules-Part-A dated 09.10.2019
Section	113
Marginal note	Order of Appellate Authority or Appellate Tribunal
Jurisdiction	Central
Status	In force as published by the source

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