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Rule 109A of the CGST Rules, 2017

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

At a glance

Bars, duties and time limits

  • 109A(1)–(2)The rule specifies three months from communication for an aggrieved person and six months from communication for an officer directed to appeal under section 107(2).

Procedure, powers and definitions

  • 109A(1)–(2)(a)An order made by an Additional or Joint Commissioner is appealed to the Commissioner (Appeals).
  • 109A(1)–(2)(b)An order made by a Deputy Commissioner, Assistant Commissioner or Superintendent is appealed to an officer not below Joint Commissioner (Appeals).
  • 109A(1)The law does not settle who qualifies as a person aggrieved for section 107(1).

Rule 109A identifies the appellate officer according to the rank of the officer who made the challenged decision or order. It covers orders under the central, State and Union Territory GST enactments. The route is the same for an aggrieved person and a directed departmental appeal, while the stated filing periods differ between those categories.[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 109A, verbatim (show)

1[Rule 109A. Appointment of Appellate Authority.-

(1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) 2[any officer not below the rank of Joint Commissioner (Appeals)] where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person.

(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) 2[any officer not below the rank of Joint Commissioner (Appeals)] where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or order.]

1. Inserted vide Notification No. 55/2017-CT dated 15.11.2017. 2 . Substituted for "the Additional Commissioner (Appeals)" vide Notification No. 60/2018 - CT dated 30.10.2018.

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.

Person appeal forum 109A(1)

Questions to answer on the file5 questions
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Three calendar month filing period 109A(1)

Questions to answer on the file3 questions
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Directed officer appeal forum 109A(2)

Questions to answer on the file5 questions
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Six calendar month filing period 109A(2)

Questions to answer on the file3 questions
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Amendment history

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

Amendments to Rule 109A as footnoted in the CBIC text
NoteChange
1Inserted vide Notification No. 55/2017-CT dated 15.11.2017. 2. Substituted for "the Additional Commissioner (Appeals)" vide Notification No. 60/2018 - CT dated 30.10.2018.[2][3]
Provisions connected to Rule 109A
ProvisionConnectionWords that tie them
Section 107 of the CGST Act, 2017this provision requires Section 107 of the CGST Act, 2017109A(2) "sub-section (2) of 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.

Circulars (1)

NumberDateSubject
Circular No. 132/02/2020-GST18 March 2020To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

Notifications (2)

NumberDateSubject
Notification No. 74/2018-Central Tax31 December 2018Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument
Notification No. 60/2018-Central Tax30 October 2018Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.

Unsettled questions

The words of Rule 109A do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Who is a person aggrieved by a decision or order for the purposes of section 107(1)?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 109A. Appointment of Appellate Authority". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. Notification No. 55/2017-Central Tax, dated 15 November 2017: Twelfth amendment to CGST Rules, 2017. Cited in CBIC footnote 1.
  3. Notification No. 60/2018-Central Tax, dated 30 October 2018: Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. Cited in CBIC footnote 1.

External links