Article 1 – Final Rules (Draft) – Appeals and Revision – GST – Appeals and Revision – Draft Rules – 19-4-2017 – Article 1 – Chapter – Appeals and Revision 1. Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in FORM GST APL-01, along with the supporting 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 Registration.19. (3) A certified copy of the decision or order appealed against shall be submitted within
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