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<h1>Appeal filing procedure: electronic FORM GST APL-03 triggers provisional then final acknowledgement; manual filing allowed if portal unavailable.</h1> Applications to the Appellate Authority under section 107 must be filed in FORM GST APL-03 with relevant documents, ordinarily electronically, and a provisional acknowledgment issued immediately. Manual filing in FORM GST APL-03 is allowed only if notified by the Commissioner or if the order is unavailable on the common portal. Where the appealed decision is uploaded on the portal, a final acknowledgment in FORM GST APL-02 with an appeal number is issued and the provisional acknowledgment date is the date of filing. If not uploaded, a self certified copy must be submitted within seven days; otherwise the submission date of that copy becomes the date of filing.