Transitional credit appeal procedure waives pre deposit and mandates manual filing with acknowledgement and prescribed annexures. Special procedure prescribes manual filing in duplicate of appeals against orders on transitional credit using Annexure 1 within prescribed time computed from the later of the order or this notification; appeals filed earlier are deemed compliant. No pre deposit is required. Appeals must include relevant documents and a self certified copy of the order and be signed per the Rules. Acknowledgement (FORM GST APL 02) is issued when requirements are met and the appeal is treated as filed only upon that acknowledgement. The Appellate Authority must issue a summary in Annexure 2 with the appellate order.