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    <title>Date of online filing is considered as the date of filing appeal when order appealed against uploaded on the common portal</title>
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    <description>When the order appealed against is uploaded on the common portal, the date of online presentation of FORM GST APL-01 is the date of filing the appeal and the date of issuance of the provisional acknowledgment is operative; the obligation to submit a self-certified hard copy applies only where the order is not on the portal, and failure to submit such copy within seven days makes the submission date the date of filing.</description>
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      <description>When the order appealed against is uploaded on the common portal, the date of online presentation of FORM GST APL-01 is the date of filing the appeal and the date of issuance of the provisional acknowledgment is operative; the obligation to submit a self-certified hard copy applies only where the order is not on the portal, and failure to submit such copy within seven days makes the submission date the date of filing.</description>
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