Rule-108 Appeal to the Appellate Authority

(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, [electronically] [2] , and a provisional acknowledgement shall be issued to the appellant
immediately.
[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.] [3]
(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) 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: