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Rule 111 of the CGST Rules, 2017

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

At a glance

Entitlement and conditions

  • 111(4)Part B of FORM GST APL-02A is issued after defects are removed. The provisional acknowledgement date is retained where the order is on the portal or its self-certified copy is submitted or uploaded within seven days of FORM GST APL-07.

Bars, duties and time limits

  • 111(4) second provisoFor a copy submitted or uploaded after seven days, the rule uses the submission or upload date of the self-attested copy as the filing date. Final acknowledgement bearing the appeal number is still required.

Procedure, powers and definitions

  • 111(1)–(3)The application uses FORM GST APL-07 with relevant documents and cross-objections use FORM GST APL-06. Both are signed under rule 26. Part A of FORM GST APL-02A provides immediate provisional acknowledgement.
  • 111(1)–(2)The manual-filing provisos were omitted from 22 September 2025; the prescribed application and cross-objection route is electronic.
  • 111 Explanation 2For these Tribunal filing rules, Registrar includes a Government-appointed Registrar, Joint Registrar, Deputy Registrar and Assistant Registrar.
  • 111(1)The law does not settle the precise interval that satisfies immediate provisional acknowledgement where issuance is delayed.

Rule 111 prescribes electronic filing of departmental Tribunal applications under section 112(3) and any cross-objections. It separates provisional acknowledgement from final acknowledgement after defects are removed. Where the challenged order is absent from the portal, timely submission or uploading of its copy preserves the provisional acknowledgement date as the filing date. Final acknowledgement is required before the appeal is treated as filed.[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 111, verbatim (show)

Rule 111

1[Rule 111. Application to the Appellate Tribunal.-

(1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement 2[in Part A of FORM GST APL-02A] shall be issued to the appellant immediately:

3[****]

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06:

4[****]

(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26.

(4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued 5[in Part B of FORM GST APL-02A] on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1):

Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal number shall be issued 5[in Part B of FORM GST APL-02A] on removal of defects, if any, 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 order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating appeal number, shall be issued 5[in Part B of FORM GST APL-02A] on removal of defects, if any, and the date of submission or uploading of such 5[self-attested copy] shall be considered as the date of filing of appeal.

Explanation1.—For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.

Explanation2.—For the purposes of rule 110 and 111, ̳Registrar‘ shall mean a Registrar appointed by the Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar.]

1. Substituted vide Notification No. 12/2024 - CT dated 10.07.2024. for"Rule 111. Application to the Appellate Tribunal.-

(1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07 , along with the relevant documents on the common portal.

(2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar."

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

3. Omitted "Provided that an application to the Appellate Authority may be filed manually in FORM GST APL-07, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately." (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.

4. Omitted "Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order." (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.

5. Substituted (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.

Electronic application and provisional acknowledgement 111(1)

Questions to answer on the file7 questions
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Electronic cross-objection 111(2)

Questions to answer on the file3 questions
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Final acknowledgement and filing treatment 111(4) and Explanation1

Questions to answer on the file7 questions
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Filing date where order uploaded 111(4)

Questions to answer on the file5 questions
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Timely copy filing date 111(4) first proviso

Questions to answer on the file8 questions
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Late copy filing date 111(4) second proviso

Questions to answer on the file7 questions
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Registrar definition 111 Explanation2

Questions to answer on the file2 questions
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Amendment history

The CBIC text carries 5 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 111 as footnoted in the CBIC text
NoteChange
1Substituted vide Notification No. 12/2024 - CT dated 10.07.2024. for"Rule 111. Application to the Appellate Tribunal.-[2]
2Inserted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.[3]
3Omitted "Provided that an application to the Appellate Authority may be filed manually in FORM GST APL-07, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately." (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.[3]
4Omitted "Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order." (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.[3]
5Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.[3]
Provisions connected to Rule 111
ProvisionConnectionWords that tie them
Section 112 of the CGST Act, 2017this provision requires Section 112 of the CGST Act, 2017111(1) "under sub-section (3) of section 112"; 111(2) "under sub-section (5) of section 112"
Rule 26this provision requires Rule 26111(3) "in the manner specified in rule 26"
Rule 110this provision same as Rule 110111 Explanation2 "For the purposes of rule 110 and 111"

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 (3)

NumberDateSubject
Notification No. 13/2025-Central Tax17 September 2025Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025.
Notification No. 12/2024-Central Tax10 July 2024Seeks to make amendments (Amendment, 2024) to the 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 111 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 111. Application to the Appellate Tribunal". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 5. Retrieved 17 September 2026.
  2. Notification No. 12/2024-Central Tax, dated 10 July 2024: Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Cited in CBIC footnote 1.
  3. 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 footnotes 2, 3, 4 and 5.

External links