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    <title>FILING OF FIRST STAGE APPEALS IN GST</title>
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    <description>Appeals under GST must be filed in Form GST APL-01 with required verification and documents; a provisional acknowledgement issues on filing and a final acknowledgement with an appeal number is issued upon submission of the certified or self certified copy of the order within the prescribed period. Electronic filing is generally mandated, with manual filing permitted only where notified by the Commissioner or where the order is not available on the common portal. The appeal is treated as filed only when the final acknowledgement is issued.</description>
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