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<h1>Gujarat Finance Dept Issues New Appeal Procedure for GST Orders u/s 107(2), Effective July 31, 2023.</h1> The Gujarat Finance Department issued Notification No. 29/2023-State Tax, outlining a special procedure for filing appeals under Section 107(2) of the Gujarat Goods and Services Tax Act, 2017. This procedure applies to registered persons or officers appealing orders under Sections 73 or 74. Appeals must be submitted in duplicate using the specified form and presented manually to the Appellate Authority within the prescribed time. No pre-deposit is required for filing. Appeals must include relevant documents and self-certified copies of orders. Acknowledgment of receipt will be issued in FORM GST APL-02, and the appeal is considered filed upon acknowledgment issuance. The notification is effective from July 31, 2023.