Special appeal procedure: registered persons may file appeals without pre-deposit using prescribed form and manual acknowledgement. A special procedure requires manual filing in duplicate of appeals against orders under section 73/74 related to transitional credit, using the prescribed annexed form within section 107 timelines; appeals filed earlier are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, and are effective only upon issuance of a manual acknowledgement in FORM GST APL 02. The Appellate Authority must issue, with its order, a prescribed summary recording admissible credit and the amount determined on appeal.