Appeal procedure: registered persons may file manual appeals without pre-deposit, with prescribed forms and acknowledgement requirement. The notification prescribes a manual, time-bound appeal process for challenges to orders concerning transitional credit under Circular No. 3147, requiring appeals in duplicate on the appended form with supporting documents and authorised signature, and treating an appeal as filed only upon issuance of a manual acknowledgement in FORM GST APL-02; it also waives any pre-deposit requirement for filing and mandates that the Appellate Authority issue a summary of its order in the prescribed ANNEXURE-2 format reflecting post-appeal credit or demand.