Appeal procedure: file manual appeal without pre-deposit; acknowledgement required before appeal is treated as filed. The notification prescribes a special appeal procedure requiring manual filing in duplicate on the prescribed ANNEXURE-1, accompanied by relevant documents and a self-certified copy of the order, signed by the authorised signatory; no pre-deposit is required. Appeals are filed within statutory time limits computed from the later of the notification issuance or the impugned order, and an appeal is treated as filed only when the Appellate Authority issues a manual acknowledgement in FORM GST APL-02. The Appellate Authority must also furnish a summary of its order in ANNEXURE-2.