Section 108: Appeal to the Appellate Authority

Q: What does Section 108 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 108 GST pertains to "Appeal to the Appellate Authority". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 108 of The Central Goods and Services Tax Rules, 2017 (GST) governs appeal to the Appellate Authority. As verified on 19 May 2026.

Q: Is Section 108 GST still in force?

Yes, Section 108 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 108 GST?

धारा 108 GST is the Devanagari Hindi reference for Section 108 of the The Central Goods and Services Tax Rules, 2017. Section 108 of The Central Goods and Services Tax Rules, 2017 (GST) governs appeal to the Appellate Authority. As verified on 19 May 2026.

Q: What is Dhara 108 GST?

Dhara 108 GST is the Roman Hindi reference for Section 108 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 108 of The Central Goods and Services Tax Rules, 2017 (GST) governs appeal to the Appellate Authority. As verified on 19 May 2026.

Q: How to cite Section 108 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 108, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 108 (India).

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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, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgment 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)

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 acknowledgment, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:

Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgment and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.

Explanation. - For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgment, indicating the appeal number, is issued.