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Rule 110A of the CGST Rules, 2017

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

At a glance

Entitlement and conditions

  • 110A(3)If the same issue for the same taxable person within the State has already been heard or decided by a Technical and Judicial Member Bench, that composition must hear the appeal, whether the tax periods match or differ.

Bars, duties and time limits

  • 110A(2)A single Member Bench that considers the appeal may involve a question of law must give written reasons and send it back for reconsideration.
  • 110A(4)For the fifty lakh rupee amount under section 109(8), the cumulative tax or input tax credit, or fine, fee or penalty, is determined across all issues and tax periods covered by the appealed order.

Procedure, powers and definitions

  • 110A(1)The President or an authorised Vice-President may act on their own motion or on the parties’ application to transfer an appeal without a question of law to a single Member Bench within the respective State.
  • 110AThe law does not settle what constitutes a question of law or what makes an earlier matter the same issue.

Rule 110A regulates transfer of appeals to a single Member Bench and reconsideration where a question of law arises. The President, or an authorised Vice-President, scrutinises the appeal and must consider related proceedings involving the same taxable person within the State. The rule also requires aggregation across all issues and tax periods in the appealed order when reckoning the statutory monetary amount.[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 110A, verbatim (show)

Rule 110A

1[Rule 110A. Procedure for the Appeals to be heard by a single Member Bench. -

(1) The President or the Vice-President if so authorised by the President in respect of any State Bench, may either on his own motion or an application filed by the parties to the appeal, scrutinise the appeal and transfer such appeal to any single Member Bench within the respective State if the appeal does not involve a question of law.

(2) In case the single Member Bench, while hearing the appeal allotted under sub-rule (1), comes to a conclusion that the appeal may involve a question of law, such Bench shall for reasons to be recorded in writing send back the appeal to the President or the Vice-President, as the case may be, for reconsideration.

(3) During the scrutiny of appeal under sub-rule (1) or reconsideration of appeal under sub-rule (2), the fact as to whether in respect of the same taxable person within a State, the same issue for the same or a different tax period has already been heard or decided by a Bench comprising of a Technical Member and a Judicial Member, shall be taken into consideration and where such a matter exists, the appeal shall be heard by a Bench comprising of a Technical Member and a Judicial Member.

(4) For the purpose of reckoning the amount of fifty lakh rupees under sub-section (8) of section 109, the cumulative tax or input tax credit involved, or the amount of fine, fee or penalty, shall be determined with reference to all issues and all tax periods covered in the order appealed against.]

1. Inserted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.

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.

Subrule1 single Member transfer prerequisites 110A(1)

Questions to answer on the file8 questions
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Send back for reconsideration 110A(2)

Questions to answer on the file4 questions
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Prior mixed Bench matter considered 110A(3)

Questions to answer on the file2 questions
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Mixed Bench required by matching prior matter 110A(3)

Questions to answer on the file5 questions
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Cumulative monetary basis across all issues and periods 110A(4)

Questions to answer on the file3 questions
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Fifty lakh reference bound 110A(4)

Questions to answer on the file1 question
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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 110A as footnoted in the CBIC text
NoteChange
1Inserted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.[2]
Provisions connected to Rule 110A
ProvisionConnectionWords that tie them
Section 109 of the CGST Act, 2017this provision requires Section 109 of the CGST Act, 2017110A(4) "sub-section (8) of section 109"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

Unsettled questions

The words of Rule 110A do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What is a question of law for section 109(8) single-Member hearing?
  2. What makes the prior Bench matter the same issue for Rule 110A(3), given that the periods may be the same or different?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 110A. Procedure for the Appeals to be heard by a single Member Bench". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. Notification No. 13/2025-Central Tax, dated 17 September 2025: Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. Cited in CBIC footnote 1.

External links