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Rule 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day (1) Every registered person entitled to take credit...

Rule 116 Disqualification for misconduct of an authorised representative Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116...

Rule 115 Demand confirmed by the Court The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as...

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 FORM GST APL-08. (2) The grounds of...

Rule 113 Order of Appellate Authority or Appellate Tribunal (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order...

Rule 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate...

 Rule 111 Application to the Appellate Tribunal (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along...

Rule 110 Appeal to the Appellate Tribunal (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically...

1[Rule 109B Notice to person and order of revisional authority in case of revision (1) Where the Revisional Authority decides to pass an order in revision under section 108 which...

1[Rule 109A Appointment of Appellate Authority (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory...