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of <h1>File GST appeal in FORM GST APL-01 electronically; verification as per Rule 26; final acknowledgement in FORM GST APL-02</h1> An appeal to the Appellate Authority must be filed in FORM GST APL-01 with relevant documents electronically, receiving an immediate provisional acknowledgement; manual filing is permitted only if authorized by the Commissioner or the order is unavailable on the portal. Grounds and verification must be signed as per rule 26. A final acknowledgement in FORM GST APL-02 with an appeal number is issued when the contested decision is available on the portal, or after the appellant files a self-certified copy within seven days; if filed later, the filing date becomes the date of submission. An appeal is treated as filed only upon issuance of the final acknowledgement.
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