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of <h1>File appeal in FORM GST APL-03 electronically with documents; provisional acknowledgement issued, manual filing only if permitted.</h1> An application to the Appellate Authority must be filed in FORM GST APL-03 with relevant documents, normally filed electronically, and a provisional acknowledgement is issued immediately. Manual filing is permitted only if notified by the Commissioner or if the order to be appealed is unavailable on the portal. When the appealed order is on the portal, a final acknowledgement with an appeal number is issued and the provisional acknowledgement date is treated as the filing date. If the order is not on the portal, a self-certified copy must be filed within seven days; failure to do so makes the actual submission date the filing date.
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