Rule 110 - Appeal to the Appellate Tribunal

Appeals to the Appellate Tribunal require electronic filing, prescribed forms, acknowledgements, and specified fees calculated.

Appeals to the Appellate Tribunal must be filed electronically in FORM GST APL-05 (cross objections in FORM GST APL-06) with immediate provisional acknowledgement and a final acknowledgement on removal of defects; the appeal is treated as filed only on issuance of the final acknowledgement. If the appealed order is not on the portal, a self certified copy must be submitted or uploaded within seven days (late submission makes the submission date the date of filing). Filings must comply with the signature requirement of rule 26. Fees are calculated at one thousand rupees per one lakh rupees of tax/ITC or amount involved, subject to a minimum of five thousand and a maximum of twenty five thousand rupees, with a special five thousand rupee fee where no demand is involved. No fee applies to rectification applications under sub section (10) of section 112.