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    <title>CHANGES IN THE PROCEDURE OF FILING APPEAL BEFORE GST APPELLATE TRIBUNAL</title>
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    <description>The amended Rules substitute Rule 110 and Rule 111 and insert Rule 113A to prescribe appeal and application procedures before the GST Appellate Tribunal: appeals in FORM GST APL-05 and applications in FORM GST APL-07 are to be filed electronically (or manually if Registrar permits), receive immediate provisional acknowledgement, require upload or submission of the impugned order within seven days when not on the portal, receive final acknowledgement in FORM GST APL-02 on defect removal, and be subject to specified filing fees; cross-objections use FORM GST APL-06 and withdrawal is governed by Rule 113A.</description>
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      <description>The amended Rules substitute Rule 110 and Rule 111 and insert Rule 113A to prescribe appeal and application procedures before the GST Appellate Tribunal: appeals in FORM GST APL-05 and applications in FORM GST APL-07 are to be filed electronically (or manually if Registrar permits), receive immediate provisional acknowledgement, require upload or submission of the impugned order within seven days when not on the portal, receive final acknowledgement in FORM GST APL-02 on defect removal, and be subject to specified filing fees; cross-objections use FORM GST APL-06 and withdrawal is governed by Rule 113A.</description>
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