Book a demo
IndiaAuditLens Law Library

Rule 113A of the CGST Rules, 2017

From the IndiaAuditLens Law Library

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

At a glance

Entitlement and conditions

  • 113A first provisoThe proviso requires Tribunal approval where final acknowledgement in FORM GST APL-02 has been issued and requires a withdrawal decision within fifteen days of filing.

Bars, duties and time limits

  • 113A second provisoA fresh appeal or application after withdrawal must be filed within the applicable time limit under section 112(1) or section 112(3).

Procedure, powers and definitions

  • 113ABefore the Tribunal issues its order, an appellant may seek withdrawal of an appeal in FORM GST APL-05 or application in FORM GST APL-07 through FORM GST APL-05/07W.
  • 113AThe law does not settle how the approval and fifteen-day decision proviso applies after the final acknowledgement changed to FORM GST APL-02A from 22 September 2025.

Rule 113A permits withdrawal of a Tribunal appeal or application before the order under section 113(1) is issued. It specifies a withdrawal form, an approval requirement after the named final acknowledgement and a decision period. A fresh appeal or application must still meet the applicable statutory time limit. The continued reference to the older acknowledgement form leaves an unresolved application question.[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 113A, verbatim (show)

Rule 113A

1[Rule 113A. Withdrawal of Appeal or Application filed before the Appellate Tribunal:-

The appellant may, at any time before the issuance of the order under sub-section (1) of section 113, in respect of any appeal filed in FORM GST APL-05 or any application filed in FORM GST APL-07, file an application for withdrawal of the said appeal or the application, as the case may be, by filing an application in FORM GST APL-05/07W:

Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal or the application, as the case may be, would be subject to the approval of the Appellate Tribunal and such application for withdrawal of the appeal or application, shall be decided by the Appellate Tribunal within fifteen days of filing of such application:

Provided further that any fresh appeal or application, as the case may be, filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (3) of section 112, as the case may be.]

1. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.

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.

Withdrawal application before order 113A main

Questions to answer on the file4 questions
Ticks stay in this browser only.

Tribunal approval after final acknowledgement 113A first proviso

Questions to answer on the file2 questions
Ticks stay in this browser only.

Withdrawal decision within fifteen days 113A first proviso

Questions to answer on the file3 questions
Ticks stay in this browser only.

Fresh filing after withdrawal 113A second proviso

Questions to answer on the file3 questions
Ticks stay in this browser only.

Amended acknowledgement form discrepancy 113A first proviso

Questions to answer on the file3 questions
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 113A as footnoted in the CBIC text
NoteChange
1Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.[2]
Provisions connected to Rule 113A
ProvisionConnectionWords that tie them
Section 113 of the CGST Act, 2017this provision requires Section 113 of the CGST Act, 2017113A "under sub-section (1) of section 113"
Section 112 of the CGST Act, 2017this provision requires Section 112 of the CGST Act, 2017113A second proviso "sub-section (1) or sub-section (3) of section 112"

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 (1)

NumberDateSubject
Notification No. 12/2024-Central Tax10 July 2024Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.

Unsettled questions

The words of Rule 113A do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Does Rule 113A approval and fifteen-day decision proviso, still naming APL02, apply after the final acknowledgement changed to APL02A under Rules 110/111 from 22September2025?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 113A. Withdrawal of Appeal or Application filed before the Appellate Tribunal". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. 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.

External links