Article 3 – Final Rules (Draft) – Appeals and Revision – GST – Appeals and Revision – Draft Rules – 19-4-2017 – Article 3 – 3. Appeal to the Appellate Tribunal (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 of the Act shall be filed along with the supporting documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 of the Act shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cr
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