1[Rule 110. Appeal to the Appellate Tribunal.-

(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed in FORM GST APL-05, along with the relevant documents, electronically and provisional acknowledgement shall be issued tothe appellant immediately:

Provided that an appeal to the Appellate Tribunal may be filed manually in FORM GST APL-05,  along  with  the  relevant  documents,  only  if  the  Registrar  allows  the  same  by  issuing  a  special  or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06:

Provided  that  the  memorandum  of  cross-objections  may  be  filed  manually  in  FORM  GST APL-06,  only  if  the  Registrar  allows  the  same  by  issuing  a  special  or  general  order  to  that  effect, subject to such conditions and restrictions as specified in the said order.

(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26.

(4)  Where  the  order  appealed  against  is  uploaded  on  the  common  portal,  a  final  acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date  of  issue  of  the  provisional  acknowledgement  shall  be  considered  as  the  date  of  filing  of  appeal under sub-rule (1):

Provided  that  where the  order  appealed  against  is  not  uploaded  on  the  common  portal,  the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of  seven  days  from  the  date  of  filing  of  FORM  GST  APL-05  and  a  final  acknowledgement,  indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided  further  that  where  the  said  self-certified  copy  of  the  order  is  submitted  or  uploaded after  a  period  of  seven  days  from  the  date  of  filing  of  FORM  GST  APL-05,  a  final  acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date  of submission  or  uploading  of  such  self-certified  copy  shall  be  considered  as  the  date  of  filing  of appeal.

Explanation.—For  the  purposes  of  this  rule,  the  appeal  shall  be  treated  as  filed  only  when  the  final acknowledgement, indicating the appeal number, is issued.

(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees  of  tax  or  input  tax  credit  involved  or  the  difference  in  tax  or  input  tax  credit  involved  or  the amount  of  fine,  fee  or  penalty  determined  in  the  order  appealed  against,  subject  to  a  maximum  of twenty five thousand rupees and a minimum of five thousand rupees:

Provided that the fees for filing of an appeal in respect of an order not involving any demand of tax, interest, fine, fee or penalty shall be five thousand rupees.(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.]

1. Substituted vide Notification No. 12/2024-CT dated 10.07.2024. for "Rule 110. Appeal to the Appellate Tribunal.-

(1) An appeal to the Appellate Tribunal under subsection (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05 , on the common portal and a provisional acknowledgement shall be issued to the appellant immediately.

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06 .

(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26.

(4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar:

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-05 ,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 purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.

(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty-five thousand rupees.

(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112."