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<h1>Kerala Introduces Special Procedure for Appeals Under GST Act 2017: No Pre-Deposit Required, Manual Submission Needed.</h1> The Government of Kerala has issued a notification detailing a special procedure for registered persons or officers intending to file an appeal against orders under the Kerala State Goods and Services Tax Act, 2017. Appeals must be submitted in duplicate using a specified form and presented manually to the Appellate Authority within the designated timeframe. No pre-deposit is required for filing these appeals. Relevant documents, including a self-certified copy of the order, must accompany the appeal. Upon receipt, an acknowledgment will be issued, marking the appeal as filed. The Appellate Authority will provide a summary of the order alongside its decision.