According to Rule 109 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
-
An application to the Appellate Authority under sub-section (2) of section 107 shall be made in
FORM GST APL-03
, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
- A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.