Application to the Appellate Authority
Rule 109 of the CGST Rules
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A departmental application to the Appellate Authority under section 107(2) is filed in APL-03 within six months, after the Commissioner has examined the record and directed the officer to apply.
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The exact words of the law
1,937 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) An application to the Appellate Authority under sub-section
(2) of section 107 shall be filed in FORM GST APL-03 , along with the relevant documents, 2 [electronically] or otherwise as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately. 3 [Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if-
(i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.]
(2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, 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 decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03 , the date of submission of such copy shall be considered as the date of filing of appeal.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-08-04 · Substituted
Substituted vide Notifiaction No. 38/2023- CT dated 04.08.2023
2023-08-04 · Inserted
Inserted vide Notifiaction No. 38/2023- CT dated 04.08.2023.
2022-12-26 · Substituted
26/2022-CTdated26
Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for "Application to the Appellate Authority.- (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 m
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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