Rules 113 and 113A: APL-04, APL-04A and Withdrawing an Appeal

Rules 113 and 113A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Two small rules with disproportionate practical effect: one fixes the number that will actually be recovered, and the other lets an appeal be taken off the file.

Rule 113(1): the Appellate Authority shall, along with its order under s.107(11), issue a summary of the order in FORM GST APL-04, clearly indicating the final amount of demand confirmed. Rule 113(2): the Appellate Tribunal shall, along with its order under s.113(1), issue or cause to be issued a summary in FORM GST APL-04A, clearly indicating the final amount of demand confirmed by it. Rule 113A: an appellant may, at any time before the issuance of the order under s.113(1), apply to withdraw an appeal filed in APL-05 or an application filed in APL-07, by an application in FORM GST APL-05/07W — provided that where the final acknowledgement in APL-02 has been issued, withdrawal requires permission.

APL-04: the number that matters

The order decides the issues. The APL-04 states the final amount of demand confirmed, and it is that figure which flows into the electronic liability register and drives recovery.

What to check on receiving it:

• the amount, head by head — tax, interest, penalty, fee — against the body of the order;
• credit for the pre-deposit paid under s.107(6);
• credit for any amount already paid, including a DRC-03 linked through DRC-03A; Rule 142 →
• interest recomputed to the correct date and on the correct base;
• the period covered.

Where the APL-04 and the order disagree, the order governs — but the register follows the APL-04, so a discrepancy has to be raised in writing at once with the Appellate Authority and the jurisdictional officer. Left alone, it produces a recovery notice for a figure the order never confirmed.

Rule 115 does the same job further up: 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 the Supreme Court.

APL-04A: the Tribunal's own summary

Rule 113(2) was inserted to give the Tribunal its own summary form — FORM GST APL-04A — rather than sharing APL-04 with the Appellate Authority.

The wording is worth noting: the Tribunal shall "issue, or cause to be issued" the summary. So it may be issued through the Registrar rather than by the Bench itself.

The same checks apply as for APL-04, with one addition: credit for both pre-deposits — the s.107(6) payment and the s.112(8) payment — should appear.

Rule 113A: withdrawing a Tribunal appeal

Who: the appellant.

What may be withdrawn: an appeal filed in FORM GST APL-05, or an application filed in FORM GST APL-07 — the form for a departmental application to the Tribunal.

When: at any time before the issuance of the order under s.113(1).

How: an application in FORM GST APL-05/07W.

The proviso: where the final acknowledgement in FORM GST APL-02 has been issued, withdrawal is not simply at the appellant's option — the proviso conditions it, so permission is required at that point.

The practical reading: withdrawal before the appeal is formally on record is straightforward; once the final acknowledgement has issued and the appeal has a number, it is a matter for the Tribunal.

When withdrawal is actually the right step

To take a section 128A waiver. Section 128A(3) makes the waiver inapplicable where an appeal or writ filed by the person is pending and not withdrawn by the notified date. So a taxpayer opting into the waiver must withdraw the appeal — and Rule 164(15) provides for its restoration if the SPL-02 application is later rejected. That is the single most common reason for withdrawal. Section 128A and the SPL forms →

Where the issue has been settled favourably by a binding decision or a circular, and the demand has been dropped.

Where the amount no longer justifies the cost, particularly after a partial success below.

Where a related appeal will decide the point, and pursuing both duplicates cost.

What withdrawal does not do: it does not undo the order below, which stands and becomes recoverable. The s.112(9) deemed stay operates till the disposal of the appeal, so withdrawal ends it. Before withdrawing, the position on recovery of the balance should be settled — paid, or covered by an instalment order under s.80. Section 80 instalments →

The checklist around an appellate order

1. Read the order in full and list every issue decided.
2. Check the APL-04 or APL-04A against it, head by head.
3. Verify credit for pre-deposits and prior payments, and check the liability register.
4. Diarise the next limitation — three months to the Tribunal under s.112(1) or the notified date, whichever is later; 180 days to the High Court under s.117(2).
5. Diarise the cross-objection window if the other side may appeal — forty-five days from notice. Cross-objections →
6. Check the rectification window — three months at the Tribunal under s.113(3).
7. Where withdrawal is contemplated, settle the recovery position first.

Key takeaways

• APL-04 is the summary of the appellate order stating the final amount of demand confirmed — it drives the liability register.
• APL-04A is the Tribunal's own summary, which it may issue or cause to be issued.
• Rule 115 requires an APL-04 from the jurisdictional officer for a High Court or Supreme Court demand.
• Rule 113A allows withdrawal of an APL-05 appeal or APL-07 application in FORM GST APL-05/07W, before the s.113(1) order.
• Once the final acknowledgement in APL-02 has issued, withdrawal is conditioned by the proviso.
• Withdrawal is most often driven by s.128A(3), which requires a pending appeal to be withdrawn to claim the waiver.

Read next

• Section 113: Orders of the Tribunal, and the Power to Remand
• Section 128A and Rule 164: The SPL Forms, Step by Step
• Section 112(5): The Memorandum of Cross-Objections
• The GST Appeal Limitation Map

Disclaimer: Positions stated as on 5 September 2026, based on the CGST Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition).