Appeal to the Appellate Authority
Rule 108 of the CGST Rules
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A first appeal is filed in APL-01 within three months of communication of the order (condonable by one month), electronically, with a certified copy of the decision within seven days where it was not issued on the portal; the appeal number is issued in APL-02 and the pre-deposit is ten per cent of the disputed tax, capped at twenty crore rupees.
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The exact words of the law
2,152 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 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, 2 [electronically], and a provisional acknowledgement shall be issued to the appellant immediately. 3 [Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, 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) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26 .
(3) 1 [ 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: 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-01 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-01 , the date of submission of such copy shall be considered as the date of filing of appeal.] Explanation. -For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
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
38/2023-CT
Substituted vide Notification No. 38/2023-CT, dated 04.08.2023.
2023-08-04 · Inserted
38/2023-CT
Inserted vide Notification 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 "A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-
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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