GST Acts and Rules
Central Goods and Services Tax (CGST) Rules, 2017

Rule 115 GST - Demand confirmed by the Court

Last updated at Dec. 16, 2024 by

According to Rule 115 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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 the case may be, the Supreme Court.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.