Manner of filling appeal Before Appellate Tribunal [ Section 112 Read with Rule 110 of CGST Rules]

Filing of appeals before the Appellate Tribunal mandates electronic submission and acknowledgement with document and fee requirements.

Appeals under section 112(1) must be filed electronically in FORM GST APL-05 with relevant documents and a provisional acknowledgement in Part A of FORM GST APL-02A issued immediately; memoranda of cross-objections under section 112(5) must be filed electronically in FORM GST APL-06. Appeals and cross-objections must be signed as per rule 26. The date of filing is tied to the provisional acknowledgement when the order is uploaded on the portal; where the order is not uploaded, a self-certified copy must be submitted within seven days or the date of submission will be treated as the filing date. An appeal is treated as filed only when the final acknowledgement with the appeal number is issued.