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Rule 111. Application to the Appellate Tribunal.-

by | Aug 12, 2024 | GST | 0 comments

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Important Keyword: FORM GST APL-07, Section 112, Rule 26.

GST Rule 111. Application to the Appellate Tribunal.-

(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 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.

(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.

(3) The  appeal and the  memorandum of cross objections shall be  signed in the  manner specified in rule 26.

(4)  Where  the  order  appealed  against  is  uploaded  on  the  common  portal,  a  final  acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 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 Form GST APL-02 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 FORM GST APL-02 on removal of defects, if any, and the date  of  submission  or  uploading  of  such  self-certified  copy  shall  be  considered  as  the  date  of  filing  of appeal.

Explanation1.—For  the  purposes  of  this  rule,  the  appeal  shall  be  treated  as  filed  only  when  the  final acknowledgement, indicating the appeal number, is issued.

Explanation2.—For the purposes of rule 110 and 111,  ̳Registrar‘ shall mean a Registrar appointed by the  Government  for  this  purpose,  and  shall  include  Joint  Registrar,  Deputy  Registrar  and  Assistant Registrar.]

1. Substituted vide Notification No. 12/2024 – CT dated 10.07.2024. for”Rule 111. Application to the Appellate Tribunal.-

(1) 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.

(2) 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.”

Read More: Notification No. 09/2024 – Central Tax: Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Web Stories: Notification No. 09/2024 – Central Tax: Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Official Income Tax Return filing website: https://incometaxindia.gov.in/

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