https://www.taxtmi.com/acts?id=28458 Appeals to the Appellate Authority under section 107(2) must be filed in FORM GST APL-03 with relevant documents, ordinarily electronically, and provisional acknowledgement is issued immediately. Manual filing is allowed only if notified by the Commissioner or if electronic filing is not possible because the impugned decision or order is not available on the common portal. Where the order is uploaded, final acknowledgement in FORM GST APL-02 is issued and the provisional acknowledgement date is treated as the filing date; where it is not uploaded, a self-certified copy must be submitted within seven days, failing which the submission date becomes the filing date. en-us Thu, 29 Jun 2017 15:08:26 +0530 Sat, 27 Jun 2026 13:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28458 Appeals to the Appellate Authority under section 107(2) must be filed in FORM GST APL-03 with relevant documents, ordinarily electronically, and provisional acknowledgement is issued immediately. Manual filing is allowed only if notified by the Commissioner or if electronic filing is not possible because the impugned decision or order is not available on the common portal. Where the order is uploaded, final acknowledgement in FORM GST APL-02 is issued and the provisional acknowledgement date is treated as the filing date; where it is not uploaded, a self-certified copy must be submitted within seven days, failing which the submission date becomes the filing date. Act-Rules GST Thu, 29 Jun 2017 15:08:26 +0530 https://www.taxtmi.com/acts?id=28458