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.

(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.