Procedure for filing Appeal to Appellate Authority Section 100

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....ellate Authority. 30 days time Limit with extension (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer or the applicant: Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient c....

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....ued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. Procedure for manual filing (6) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant docume....