Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
RULE 108. Appeal to the Appellate Authority (corresponding section 107)
(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, either
electronically or otherwise as may be notified by the Commissioner, and 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) 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.
Explanation.' For the provisions of this rule, the appeal shall be treated as
filed only when the final acknowledgement, indicating the appeal number, is
issued.