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<h1>Filing Appeals Under CGST: Follow Section 112 & Rule 110, Use FORM GST APL-05, Fees and Acknowledgment Details Explained.</h1> The procedure for filing an appeal before the Appellate Tribunal under Section 112 and Rule 110 of the CGST Rules involves submitting the appeal electronically or manually, subject to Registrar approval, in FORM GST APL-05. A provisional acknowledgment is issued immediately, with a final acknowledgment following the resolution of any defects. Appeals are considered filed on the date of provisional acknowledgment unless a self-certified copy of the order is submitted late. Fees for appeals are 1,000 per 100,000 of tax involved, capped at 25,000, with no fees for error rectification applications. The Registrar oversees the process, including Joint, Deputy, and Assistant Registrars.