What does rule 113 regulate?

It regulates order of appellate authority or appellate tribunal. 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.

Rule 113 - Order of Appellate Authority or Appellate Tribunal

CGST Rules, 2017

ACTIVECONSOLIDATED_BASE_WITH_CURRENT_CONTROLindex,follow

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-04 first-appeal summary; GSTAT currently issues APL-04A summary after the 2025 amendment. Rule 113A RULE TEXT / CONSOLIDATED BASE LAYER 113A. Withdrawal of appeal or application before the Appellate Tribunal.-Before an order under section 113(1), an appellant may seek withdrawal of FORM GST APL-05 appeal or FORM GST APL-07 application through FORM GST APL-05/07W. After final acknowledgement, Tribunal approval is required and the application should be decided within fifteen days. A fresh filing after withdrawal must independently satisfy section 112 limitation. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 GSTAT appeal/application withdrawal via APL-05/07W; after acknowledgement requires Tribunal approval within fifteen days.

Exact operative text

113. Order of Appellate Authority or Appellate Tribunal.-(1) The Appellate Authority shall, along with its order under section 107(11), issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The Appellate Tribunal shall, along with its order under section 113(1), 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.

Paragraph-wise decode

APL-04 first-appeal summary; GSTAT currently issues APL-04A summary after the 2025 amendment.

Rule 113A RULE TEXT / CONSOLIDATED BASE LAYER 113A. Withdrawal of appeal or application before the Appellate Tribunal.-Before an order under section 113(1), an appellant may seek withdrawal of FORM GST APL-05 appeal or FORM GST APL-07 application through FORM GST APL-05/07W. After final acknowledgement, Tribunal approval is required and the application should be decided within fifteen days. A fresh filing after withdrawal must independently satisfy section 112 limitation. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 GSTAT appeal/application withdrawal via APL-05/07W; after acknowledgement requires Tribunal approval within fifteen days.

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 113 regulate?: It regulates order of appellate authority or appellate tribunal. 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.

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