Section 109: Application to the Appellate Authority

Q: What does Section 109 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 109 TCAPR pertains to "Application to the Appellate Authority". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 109 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs application to the Appellate Authority. As verified on 19 May 2026.

Q: Is Section 109 TCAPR still in force?

Yes, Section 109 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 109 TCAPR?

धारा 109 TCAPR is the Devanagari Hindi reference for Section 109 of the The CGST (Anti-Profiteering) Rules, 2017. Section 109 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs application to the Appellate Authority. As verified on 19 May 2026.

Q: What is Dhara 109 TCAPR?

Dhara 109 TCAPR is the Roman Hindi reference for Section 109 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 109 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs application to the Appellate Authority. As verified on 19 May 2026.

Q: How to cite Section 109 of The CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 109, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, § 109 (India).

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(1)

An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.

(2)

A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.