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Rule 109 of the CGST Rules, 2017

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

At a glance

Entitlement and conditions

  • 109(1) provisoManual filing is permitted only where the Commissioner has notified it or the absence of the challenged order on the portal prevents electronic filing.

Bars, duties and time limits

  • 109(2) provisosIf the order is absent, the appellant must submit a self-certified copy within seven days of FORM GST APL-03 to retain the provisional acknowledgement date. Later submission makes the copy’s submission date the filing date.

Procedure, powers and definitions

  • 109(1)The application uses FORM GST APL-03 with relevant documents, electronically or as notified by the Commissioner. The appellant must receive a provisional acknowledgement immediately.
  • 109(2)If the order is on the portal, final acknowledgement in FORM GST APL-02 gives the appeal number and adopts the provisional acknowledgement date as the filing date.
  • 109(1)The law does not settle the precise interval that satisfies immediate provisional acknowledgement where issuance is delayed.

Rule 109 prescribes the departmental application to the Appellate Authority under section 107(2). It requires FORM GST APL-03 with relevant documents and distinguishes provisional acknowledgement from the final acknowledgement carrying the appeal number. If the challenged order is absent from the portal, the time taken to submit a self-certified copy determines whether the provisional acknowledgement date remains the filing date.[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 109, verbatim (show)

Rule 109

1[Rule 109. Application to the Appellate Authority.-

(1) An application to the Appellate Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, 2[electronically] or otherwise as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.

3[Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, 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) 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 under sub-rule (1):

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-03 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-03, the date of submission of such copy shall be considered as the date of filing of appeal.]

1. Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for "Application to the Appellate Authority.- (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."

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

3. Inserted vide Notifiaction 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 109(1)

Questions to answer on the file2 questions
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Permitted filing channel 109(1) proviso

Questions to answer on the file4 questions
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Provisional acknowledgement 109(1)

Questions to answer on the file2 questions
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Final acknowledgement issue 109(2)

Questions to answer on the file4 questions
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Copy submission when order unavailable 109(2) first proviso

Questions to answer on the file5 questions
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Deemed filing date 109(2)

Questions to answer on the file4 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 109 as footnoted in the CBIC text
NoteChange
1Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for "Application to the Appellate Authority.- (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."[2]
2Substituted vide Notifiaction No. 38/2023- CT dated 04.08.2023
3Inserted vide Notifiaction No. 38/2023- CT dated 04.08.2023.
Provisions connected to Rule 109
ProvisionConnectionWords that tie them
Section 107 of the CGST Act, 2017this provision requires Section 107 of the CGST Act, 2017109(1) "section 107"

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. 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. 55/2017-Central Tax15 November 2017Twelfth amendment to CGST Rules, 2017
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 109 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 109. Application 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.

External links