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Rule 114 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

  • 114(2)The grounds of appeal and the verification in that form must be signed in the manner specified in rule 26.

Procedure, powers and definitions

  • 114(1)An appeal to the High Court under section 117(1) must be filed in FORM GST APL-08.

Rule 114 prescribes FORM GST APL-08 for an appeal to the High Court under section 117(1). The appellant must sign the grounds of appeal and the verification contained in that form in the manner specified in rule 26. The filing form and its authentication requirements therefore operate together for the High Court appeal.[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 114, verbatim (show)

Rule 114. Appeal to the High Court.-

(1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORMGST APL-08.

(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.

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.

High Court appeal form 114(1)

Questions to answer on the file3 questions
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Grounds and verification signatures 114(2)

Questions to answer on the file2 questions
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Provisions connected to Rule 114
ProvisionConnectionWords that tie them
Section 117 of the CGST Act, 2017this provision requires Section 117 of the CGST Act, 2017114(1) "under sub-section (1) of section 117"
Rule 26this provision requires Rule 26114(2) "in the manner specified in rule 26"

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. 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

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 114. Appeal to the High Court". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links