Rule 113 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

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

At a glance

Bars, duties and time limits

113(1)The Appellate Authority must issue FORM GST APL-04 with its order, clearly indicating the final demand confirmed.
113(2)The Appellate Tribunal must issue or cause issuance of FORM GST APL-04A with its order, clearly indicating the final demand it confirms.

Rule 113 requires a summary alongside an appellate order, clearly stating the final demand confirmed. The Appellate Authority uses FORM GST APL-04 with its order under section 107(11). The Appellate Tribunal uses FORM GST APL-04A with its order under section 113(1), and may issue that summary itself or cause it to be issued.^[1]

Quick facts

Rule 113, CGST Rules, 2017

Order of Appellate Authority or Appellate Tribunal

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	XIII, Appeals and Revision
Rule title	Order of Appellate Authority or Appellate Tribunal
Amendments
Last amendment	22 September 2025: Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.
Amendments	1 footnote in the CBIC text (table)
Related provisions
Sections	Section 107 of the CGST Act, 2017, Section 113 of the CGST Act, 2017
Forms named	FORM GST APL-04, FORM GST APL-04A
Structure 113(1)Appellate Authority summary 113(2)Appellate Tribunal summary
Source
Law text	CBIC tax information portal, served on 17 September 2026^[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 113, verbatim (show)

Rule 113

Rule113. Order of Appellate Authority or Appellate Tribunal.-

(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

¹[(2) The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal.]

1. 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.

Appellate Authority summary 113(1)

Questions to answer on the file5 questions

Is this the order under section 107(11)?
Did the Appellate Authority issue the summary?
Was the summary issued along with that order?
Was the summary in FORM GST APL-04?
Does the summary clearly indicate the final amount of demand confirmed?

Ticks stay in this browser only.

Appellate Tribunal summary 113(2)

Questions to answer on the file5 questions

Was the Tribunal order passed on the appeal?
Did the Tribunal issue or cause issuance of the summary?
Was that summary issued along with the order?
Was the summary in FORM GST APL-04A?
Does it clearly indicate the final demand confirmed by the Tribunal?

Ticks stay in this browser only.

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 113 as footnoted in the CBIC text
Note	Change
1	Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.^[2]

Provisions connected to Rule 113
Provision	Connection	Words that tie them
Section 107 of the CGST Act, 2017	this provision requires Section 107 of the CGST Act, 2017	113(1) "under sub-section (11) of section 107"
Section 113 of the CGST Act, 2017	this provision requires Section 113 of the CGST Act, 2017	113(2) "under sub-section (1) of section 113"

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)

Number	Date	Subject
Notification No. 13/2025-Central Tax	17 September 2025	Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025.
Notification No. 12/2024-Central Tax	10 July 2024	Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.
Notification No. 74/2018-Central Tax	31 December 2018	Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

References

Central Board of Indirect Taxes and Customs. "Rule 113. Order of Appellate Authority or Appellate Tribunal". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
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

CGST Rules, 2017, Rule 113 on the CBIC tax information portal