Pre-deposit requirement and structured appeal content govern filing an appeal to the Appellate Authority under GST. Form GST APL-01 sets out the required particulars to file an appeal to the Appellate Authority, including appellant identity, details of the impugned order and officer, statement of facts, grounds and prayer, classification of disputed goods/services and period, and market value of seized goods. It requires itemised quantification of amounts created, admitted and disputed across tax heads, separate entries for tax/interest/penalty/fees/other charges, admission and pre deposit payment particulars through cash or credit ledger, place of supply allocation for admitted integrated tax where applicable, and a verification declaration by the appellant.