Application to the Appellate Tribunal
Rule 111 of the CGST Rules
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A departmental application to the Tribunal under section 112(3) is filed in APL-07 within six months of the order sought to be corrected.
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The exact words of the law
2,253 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 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 2 [in Part A of FORM GST APL-02A] shall be issued to the appellant immediately: 3 [****]
(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: 4 [****]
(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 5 [in Part B of FORM GST APL-02A] 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 5 [in Part B of FORM GST APL-02A] 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 5 [in Part B of FORM GST APL-02A] on removal of defects, if any, and the date of submission or uploading of such 5 [self-attested 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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2025-09-22 · Inserted
13/2025-CTdated
Inserted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
2025-09-22 · Omitted
13/2025-CTdated
Omitted "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 sa
2025-09-22 · Omitted
13/2025-CTdated
Omitted "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." (w.e.f. 22.09.2025) by Notifica
2025-09-22 · Substituted
13/2025-CTdated
Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
2024-07-10 · Substituted
12/2024-CTdated
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 o
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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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