Statutory text — CGST Rules, 2017, as amendedRule 113
Rule113. 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 in FORM GST APL-04 clearly indicating the final amount of demand confirmed.
1[(2) The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, 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.]
1. Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source