https://www.taxtmi.com/article/detailed?id=17542 Rule 110 separates electronic presentation from legal filing. A Provisional Acknowledgement records receipt of Form GST APL-05 and permits Registry scrutiny; under the Explanation to Rule 110(4), an appeal is treated as filed only upon a Final Acknowledgement carrying an appeal number. A pre-deposit required during scrutiny, if paid within the permitted defect-removal period and before Final Acknowledgement, meets the timing requirement for final filing. This mechanism permits cure of a pre-deposit deficiency but does not waive the payment condition. en-us Thu, 08 Oct 2026 08:49:11 +0530 Thu, 08 Oct 2026 09:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17542 Rule 110 separates electronic presentation from legal filing. A Provisional Acknowledgement records receipt of Form GST APL-05 and permits Registry scrutiny; under the Explanation to Rule 110(4), an appeal is treated as filed only upon a Final Acknowledgement carrying an appeal number. A pre-deposit required during scrutiny, if paid within the permitted defect-removal period and before Final Acknowledgement, meets the timing requirement for final filing. This mechanism permits cure of a pre-deposit deficiency but does not waive the payment condition. Articles Goods and Services Tax - GST Thu, 08 Oct 2026 08:49:11 +0530 https://www.taxtmi.com/article/detailed?id=17542