Filing of GST appeal: electronic submission triggers provisional acknowledgement, final acknowledgement confirms filing upon removal of defects. Appeals to the Appellate Tribunal under section 112 must be filed electronically in Form GST APL-07 with documents; a provisional acknowledgement in Part A of FORM GST APL-02A is issued immediately. Cross-objections must be filed electronically in FORM GST APL-06 and filings must be signed as per rule 26. A final acknowledgement in Part B of FORM GST APL-02A, indicating the appeal number, is issued on removal of defects; the provisional acknowledgement date is generally treated as the filing date unless a required self-attested copy is uploaded after seven days, in which case the submission date is the filing date.