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of <h1>GST appeals: file electronically in prescribed forms (APL-07, APL-06); provisional then final acknowledgements; appeal deemed filed on final acknowledgement</h1> An application to the Appellate Tribunal must be filed electronically in Form GST APL-07 with supporting documents; a provisional acknowledgement (Part A of FORM GST APL-02A) is issued immediately. Cross-objections are filed electronically in Form GST APL-06 and filings must be signed as prescribed. A final acknowledgement (Part B of FORM GST APL-02A) with an appeal number is issued after defects are cured; if the appealed order is not on the portal, a self-certified copy must be uploaded within seven days or, if later, the upload date will be treated as the filing date. An appeal is deemed filed only when the final acknowledgement is issued. The term Registrar includes appointed deputies.
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