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of <h1>Appeal Filing Under Rule 109: Use FORM GST APL-03 Electronically or Manually if Permitted; Acknowledgment Procedures Explained.</h1> Under Rule 109 of the Central Goods and Services Tax Rules, 2017, an appeal to the Appellate Authority must be filed using FORM GST APL-03, along with necessary documents, electronically. A provisional acknowledgment is issued immediately. If electronic filing is unavailable, manual submission is permitted upon notification by the Commissioner. When the decision appealed is available on the common portal, a final acknowledgment in FORM GST APL-02 is issued, with the provisional acknowledgment date as the filing date. If the decision is unavailable, a self-certified copy must be submitted within seven days, or the submission date becomes the filing date.
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