(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, 2[electronically], and a provisional acknowledgement shall be issued to the appellant immediately.
! This rule was inserted by Notification No. MGST-1017/C.R.203/Taxation-1, (Notification No.55/2017, Twelfth Amendment-2017), dated 15 November, 2017, (w.e.f. 15th November, 2017).
2 These words were substituted for the words “either electronically or otherwise as may be notified by the Commissioner” by Notification No. 1023/C.R.44(2)/Taxation-1, (Notification No. 38/2023, Amendment-2023), dated 4th September, 2023, (w.e.f. 4th August, 2013).
240 ![Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if-
(i) the Commissioner has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately.]
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26.
(3) 2[Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
1 This proviso was inserted by Notification No. 1023/C.R.44(2)/Taxation-1, (Notification No. 38/2023, Amendment- 2023), dated 4th September, 2023, (w.e.f. 4th August, 2023).
2 This sub-rule was substituted by Notification No. MGST.1022/C.R.2 / Taxation-1 (Fifth Amendment-2022, Notification No.26/2022), dated 13th January 2023 (w.e.f. 26/12/2022) Prior to substitution it was read as under:-
(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
241
Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a selfcertified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.| [Rule 109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, 2[electronically] and a provisional acknowledgment shall be issued to the appellant immediately.
* This rule was substituted by Notification No. MGST.1022/C.R.2 / Taxation-1 (Fifth Amendment-2022, Notification No.26/2022), dated 13th January 2023 (w.e.f. 26/12/2022) Prior to substitution it was read as under:-