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Rule 108 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter XIII, Appeals and Revision

At a glance

Entitlement and conditions

  • 108(1) provisoManual filing is permitted only where the Commissioner has notified it or electronic filing is impossible because the challenged decision or order is unavailable on the common portal.

Bars, duties and time limits

  • 108(3) proviso and ExplanationIf the self-certified copy is submitted after seven days, its submission date becomes the filing date. The appeal is treated as filed only when final acknowledgement bearing the appeal number is issued.

Procedure, powers and definitions

  • 108(1)–(2)The appellant files FORM GST APL-01 with relevant documents and signs the grounds and verification under rule 26. A provisional acknowledgement must be issued immediately.
  • 108(3)Where the order is on the portal, FORM GST APL-02 supplies the appeal number and the provisional acknowledgement date is the filing date. Where it is absent, a self-certified copy submitted within seven days of FORM GST APL-01 preserves that date.
  • 108(1)The law does not settle the precise interval that satisfies immediate provisional acknowledgement where issuance is delayed.

Rule 108 prescribes filing and acknowledgement of an appeal under section 107(1). Electronic filing is the usual route, with manual filing confined to specified cases. Availability of the challenged order on the portal determines whether a self-certified copy is needed. The timing of that copy can change the filing date, and the appeal is treated as filed only when final acknowledgement is issued.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 108, verbatim (show)

Rule 108

Rule 108. Appeal to the Appellate Authority.-

(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.

1. 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-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 acknowledgement 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. ".

2. Substituted vide Notification No. 38/2023-CT, dated 04.08.2023.

3. Inserted vide Notification No. 38/2023-CT, dated 04.08.2023.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Filing form and documents 108(1)

Questions to answer on the file2 questions
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Permitted filing channel 108(1) proviso

Questions to answer on the file4 questions
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Provisional acknowledgement 108(1)

Questions to answer on the file2 questions
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Final acknowledgement issue 108(3)

Questions to answer on the file4 questions
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Copy submission when order unavailable 108(3) first proviso

Questions to answer on the file5 questions
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Deemed filing date 108(3)

Questions to answer on the file4 questions
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Treatment as filed 108 Explanation

Questions to answer on the file2 questions
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Amendment history

The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 108 as footnoted in the CBIC text
NoteChange
1Substituted 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-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 acknowledgement 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. ".[2]
2Substituted vide Notification No. 38/2023-CT, dated 04.08.2023.[3]
3Inserted vide Notification No. 38/2023-CT, dated 04.08.2023.[3]
Provisions connected to Rule 108
ProvisionConnectionWords that tie them
Section 107 of the CGST Act, 2017this provision requires Section 107 of the CGST Act, 2017108(1) "section 107"
Rule 26this provision requires Rule 26108(2) "manner specified in rule 26"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (4)

NumberDateSubject
Notification No. 12/2024-Central Tax10 July 2024Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.
Notification No. 38/2023-Central Tax4 August 2023Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.
Notification No. 26/2022-Central Tax26 December 2022Seeks to make fifth amendment (2022) to CGST Rules
Notification No. 10/2017-Central Tax28 June 2017Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of Rule 108 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What interval satisfies immediately for provisional acknowledgement under Rules 108,109,110 and111 when issue is delayed?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 108. Appeal to the Appellate Authority". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
  2. Notification No. 26/2022-Central Tax, dated 26 December 2022: Seeks to make fifth amendment (2022) to CGST Rules. Cited in CBIC footnote 1.
  3. Notification No. 38/2023-Central Tax, dated 4 August 2023: Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. Cited in CBIC footnotes 2 and 3.

External links