According to Rule 111 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
-
An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in
FORM GST APL-07
, along with the relevant documents on the common
- A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the