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    <title>Appeal to the Appellate Authority [ Section 107 Read with Rule 108 &amp; 109 ]</title>
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    <description>Appeal to the Appellate Authority under the GST law is available to an aggrieved person within three months, with electronic filing in FORM GST APL-01 or limited manual filing where permitted. Filing is subject to prescribed acknowledgements, signature requirements, and submission of a self-certified copy where the order is not uploaded on the common portal. The Commissioner may also direct a subordinate officer to file an application in FORM GST APL-03 within six months, and delay may be condoned up to one month.</description>
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