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<h1>Jharkhand GST Appeals Allowed Manually u/s 107(1) Until Electronic System for FORM GST APL-01 is Ready.</h1> The notification issued by the Commercial Taxes Department of Jharkhand, dated March 5, 2018, under S.O. No. 24, allows for manual filing of appeals to the Appellate Authority under Section 107(1) of the Jharkhand Goods and Services Tax Act, 2017. This manual filing is permissible until the electronic filing system for FORM GST APL-01 is operational. The notification was authorized by the Principal Secretary-cum-Commissioner, under the powers conferred by the Jharkhand GST Act and Rules of 2017.