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of <h1>Appeals under CGST Rules 2017 must be filed electronically via FORM GST APL-01; provisional acknowledgment issued immediately.</h1> An appeal to the Appellate Authority under the Central Goods and Services Tax Rules, 2017, must be filed electronically using FORM GST APL-01, unless manual submission is permitted due to specific conditions. Upon filing, a provisional acknowledgment is issued immediately. If the decision is available on the portal, a final acknowledgment in FORM GST APL-02 is issued, using the provisional acknowledgment date as the filing date. If not, a self-certified copy must be submitted within seven days. Failure to submit within this period results in the filing date being the date of submission of the certified copy.
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