Rule 108 - Appeal to the Appellate Authority
CGST Rules, 2017
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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.
Finin2min Summary - Rule in 2 Minutes
APL-01 first appeal; self-certified order copy within seven days where not on portal; final APL-02 acknowledgement fixes treated filing.
Exact operative text
108. Appeal to the Appellate Authority.- (1)An appeal to the Appellate Authority under sub-section (1) of
section 107 shall be filed in FORM GST APL-01,along with the relevant documents, either electronically or
otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to
the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST
APL-01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order
appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final
acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the
Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the
decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of
filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said
copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of
such copy. Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the
final acknowledgement, indicating the appeal number, is issued.
Paragraph-wise decode
APL-01 first appeal; self-certified order copy within seven days where not on portal; final APL-02 acknowledgement fixes treated filing.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 108 regulate?
- It regulates appeal to the appellate authority. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.