CGST Rule 117: Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day,
CGST Rule 116: Disqualification for misconduct of an authorised representative Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with
CGST Rule 115: Demand confirmed by the Court CGST Rule 115- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. (Updated upto September 2017)
CGST Rule 114: Appeal to the High Court (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall
CGST Rule 113: Order of Appellate Authority or Appellate Tribunal CGST 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
CGST Rule 112: Production of additional evidence before the Appellate Authority or the Appellate Tribunal CGST Rule 112- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence
CGST Rule 111: Application to the Appellate Tribunal CGST Rule 111- (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
CGST Rule 110: Appeal to the Appellate Tribunal CGST Rule 110- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM
CGST Rule 109: Application to the Appellate Authority CGST Rule 109- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by
CGST Rule 108: Appeal to the Appellate Authority CGST Rule 108- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by
