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<h1>Electronic Appeals under Section 112/Rule 110: File FORM GST APL-05 with documents, provisional then final acknowledgement</h1> Appeals to the Appellate Tribunal under Section 112/Rule 110 must be filed electronically in FORM GST APL-05 with supporting documents; provisional acknowledgement is issued immediately and final acknowledgement with appeal number is issued on removal of defects, which constitutes the date of filing. Cross-objections are to be filed electronically in FORM GST APL-06. Documents must be signed as per Rule 26. If the original order is not on the portal, a self-certified copy must be uploaded within seven days or the filing date will be the date of submission. Manual filing is permitted only by Registrar order. Fees are prescribed on a slabbed basis with minimum and maximum limits; rectification applications carry no fee.