Issuance of Orders u/s 107 and 108 of SGST/CGST/IGST Act - Numbering of Appellate and Revisional Orders - guidelines issued

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.....in Ph: 0471-2785276, Dated: 06-04-2024 File No. SGST/2699/2024-PLC-9 Circular No. 05/2024 Sub: Issuance of Orders u/s 107 and 108 of SGST/CGST/IGST Act - Numbering of Appellate and Revisional Orders - guidelines issued- reg: 1.  Rule 113(1) of the Kerala GST Rules mandate serving of a summary of order in Form GST APL-04 along with the Order issued under sub section (11) of Sec....

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....visional/Appellate authorities are duly recorded to ensure the compliance of orders and to track them through the litigation cycles that may last many years. For this purpose, it is necessary that the above-mentioned orders issued by Revisional/ Appellate Authorities are numbered in such a manner that they have a unique, easily identifiable number. Currently, these orders are uploaded by the autho....

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....ith Form GST APL-04 issued from the back end portal shall carry distinct and unique Order number. b. The Format of the Appellate Order Number shall be as follows:- OIA/ Short form of office of the appellate authority/ Year/Unique Number. The Format of number with examples is shown in Annexure-I. c. The format for numbering the order issued by the Revisional Authority shall be RVN....