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    <description>Appeals against orders concerning transitional credit must be filed manually in duplicate on the prescribed form, signed and accompanied by relevant documents and a self certified copy of the order; filing time runs from the later of the notification or order date, and earlier appeals are deemed compliant. No pre deposit is required for filing. Acceptance is confirmed only upon manual issuance of Form GST APL 02 by the Appellate Authority. The Appellate Authority must issue, with its order, a prescribed summary summarising credit/demand outcomes and related particulars.</description>
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