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    <title>Application to the Appellate Tribunal</title>
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    <description>Application to the Appellate Tribunal under section 112(3) must be filed electronically in FORM GST APL-07 with relevant documents, and cross-objections under section 112(5) must be filed electronically in FORM GST APL-06. The appeal and cross-objections must be signed as prescribed, and provisional acknowledgement is issued immediately. Final acknowledgement is issued after defects are removed, with the relevant date of filing determined by whether the impugned order is uploaded on the common portal or whether a self-certified copy is filed within seven days. An appeal is treated as filed only on issuance of the final acknowledgement.</description>
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