Section 109: Application to the Appellate Authority

Q: What does Section 109 of The CGST (Refund) Rules, 2017 (TCRR) deal with?

Section 109 TCRR pertains to "Application to the Appellate Authority". It is part of the The CGST (Refund) Rules, 2017, a legislation enacted by the Parliament of India. Section 109 of The CGST (Refund) Rules, 2017 (TCRR) governs application to the Appellate Authority. As verified on 19 May 2026.

Q: Is Section 109 TCRR still in force?

Yes, Section 109 of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 109 TCRR?

धारा 109 TCRR is the Devanagari Hindi reference for Section 109 of the The CGST (Refund) Rules, 2017. Section 109 of The CGST (Refund) Rules, 2017 (TCRR) governs application to the Appellate Authority. As verified on 19 May 2026.

Q: What is Dhara 109 TCRR?

Dhara 109 TCRR is the Roman Hindi reference for Section 109 of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 109 of The CGST (Refund) Rules, 2017 (TCRR) governs application to the Appellate Authority. As verified on 19 May 2026.

Q: How to cite Section 109 of The CGST (Refund) Rules, 2017?

Cite as: "Section 109, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) Rules, 2017, § 109 (India).

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(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 may be notified by the Commissioner.

(2)

A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.