Manual filing procedure for GST appeals requires Form APL-01, provisional acknowledgement, and later final registration. Manual filing procedure prescribed for appeals under Section 107(1) of the Uttar Pradesh Goods and Services Tax Act pending electronic filing facility. Appeals are to be filed in Form APL-01 before the Appellate Authority, with manual signature and verification by the appellant, immediate provisional acknowledgement, and later final acknowledgement in Form APL-02 after submission of a certified copy of the relevant order within seven days. Separate registers are to be maintained, and the remaining procedural requirements under Section 107 and Rules 108, 109 and 109A must also be followed.