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    <title>Special procedure to be followed by a registered person or an officer u/s 107(2) of JGST Act who intends to file an appeal against the order passed by the proper officer</title>
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    <description>The notification establishes a special appeal procedure for section 107 appeals against orders under sections 73/74 concerning transitional credit claims linked to Circular No. 182/14/2022: appeals must be filed manually in duplicate on the prescribed form, earlier filed appeals are deemed compliant, pre-deposit under section 107(6) is waived, relevant documents and a self certified order copy must accompany the appeal, filing is complete only upon issuance of FORM GST APL-02 acknowledgement, and the Appellate Authority shall issue a summary in ANNEXURE-2 describing the post appeal credit/demand position.</description>
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    <pubDate>Tue, 12 Dec 2023 00:00:00 +0530</pubDate>
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      <title>Special procedure to be followed by a registered person or an officer u/s 107(2) of JGST Act who intends to file an appeal against the order passed by the proper officer</title>
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      <description>The notification establishes a special appeal procedure for section 107 appeals against orders under sections 73/74 concerning transitional credit claims linked to Circular No. 182/14/2022: appeals must be filed manually in duplicate on the prescribed form, earlier filed appeals are deemed compliant, pre-deposit under section 107(6) is waived, relevant documents and a self certified order copy must accompany the appeal, filing is complete only upon issuance of FORM GST APL-02 acknowledgement, and the Appellate Authority shall issue a summary in ANNEXURE-2 describing the post appeal credit/demand position.</description>
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      <pubDate>Tue, 12 Dec 2023 00:00:00 +0530</pubDate>
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