Appeal to the Appellate Authority in GST 2017-18 - GST In India

Friday, 23 February 2018

Appeal to the Appellate Authority in GST 2017-18

An appeal to the Appellate Authority under sub-section 

(1) of section 107 of the Act shall be filed in FORM GST APL-01,[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 Registration.19. 

(3) A hard copy of the appeal in FORM GST APL-01 shall be submitted in triplicate to the Appellate Authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing of the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued there after in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf: 
Provided that where the hard copy of the appeal and documents are 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 issue of provisional acknowledgement and where the hard copy of the appeal and documents are submitted after seven days, the date of filing of the appeal shall be the date of submission of documents. 

Explanation. – The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.