Order of Appellate Authority or Appellate Tribunal
Rule 113 of the CGST Rules
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In one line
The Appellate Authority or Tribunal issues a summary of its order in APL-04, stating the final amount of demand confirmed, which is what the jurisdictional officer acts on.
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The exact words of the law
524 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) 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 confirmed. 1 [
(2) The Appellate Tribunal shall, along with its order under sub-section
(1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2025-09-22 · Substituted
13/2025-CTdated
Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
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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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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