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    <title>Special procedure to be followed by a registered person or an officer u/s 107(2) of KGST Act who intends to file an appeal against the order passed by the proper officer</title>
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    <description>A special procedure prescribes manual filing in duplicate of appeals under Section 107 against orders under Sections 73 or 74 relating to transitional credit claims addressed by Circular No. 182/14/2022-GST. No pre-deposit under subsection (6) of Section 107 is required. Appeals must include relevant documents and a self-certified copy of the order, be signed by the authorised signatory, and will be treated as filed only upon issuance of a manual acknowledgement (FORM GST APL-02). The Appellate Authority must issue a prescribed summary (ANNEXURE-2) with its order detailing transitional credit outcomes.</description>
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    <pubDate>Tue, 12 Sep 2023 00:00:00 +0530</pubDate>
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      <description>A special procedure prescribes manual filing in duplicate of appeals under Section 107 against orders under Sections 73 or 74 relating to transitional credit claims addressed by Circular No. 182/14/2022-GST. No pre-deposit under subsection (6) of Section 107 is required. Appeals must include relevant documents and a self-certified copy of the order, be signed by the authorised signatory, and will be treated as filed only upon issuance of a manual acknowledgement (FORM GST APL-02). The Appellate Authority must issue a prescribed summary (ANNEXURE-2) with its order detailing transitional credit outcomes.</description>
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