Appeal filing procedure requires electronic/form completion with provisional and final acknowledgements and copy submission for filing date. Appeals must be filed in FORM GST APL-01 with relevant documents electronically, triggering immediate provisional acknowledgement; manual filing is allowed only if notified by the Commissioner or the order is unavailable on the portal. Grounds and verification must be signed per rule 26. A final acknowledgement in FORM GST APL-02 with the appeal number is issued when the order is uploaded; if not uploaded, a self-certified copy must be submitted within seven days, otherwise the submission date becomes the date of filing. An appeal is treated as filed only when the final acknowledgement is issued.