https://www.taxtmi.com/circulars?id=70633 Manual filing of GST appeals is permitted where electronic filing cannot be completed because the challenged decision or order is unavailable on the common portal. Appeals may be submitted in FORM GST APL-01 and applications in FORM GST APL-03, with relevant documents, where manual filing is notified by the Chief Commissioner of State Tax or portal non-availability prevents electronic filing. A provisional acknowledgement must be issued immediately, and Appellate Authorities must recognise such manual filings. en-us Wed, 01 Nov 2023 00:00:00 +0530 Mon, 03 Aug 2026 10:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70633 Manual filing of GST appeals is permitted where electronic filing cannot be completed because the challenged decision or order is unavailable on the common portal. Appeals may be submitted in FORM GST APL-01 and applications in FORM GST APL-03, with relevant documents, where manual filing is notified by the Chief Commissioner of State Tax or portal non-availability prevents electronic filing. A provisional acknowledgement must be issued immediately, and Appellate Authorities must recognise such manual filings. Circulars GST - States Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70633