Answer

1. F

   Facts

   After filing, the portal gives a provisional acknowledgement. Once the order and documents are in place, a final acknowledgement in APL-02 is issued with an appeal number. The appeal date is the date of the provisional acknowledgement where the order was uploaded on the portal.

2. P

   Provisions and law

   • Rule 108, CGST Rules 2017Appeal is filed electronically in APL-01 with the order; provisional and final acknowledgement follow
3. A

   Analysis

   Keep both acknowledgements, as they prove the appeal was filed in time and pre-deposit paid, which stays recovery. Example: you file on 10 October, get the provisional acknowledgement the same day and APL-02 later; show these to the recovery officer if any recovery action starts. Track the case under My Applications.

4. C

   Conclusion

   1. 1Download the provisional acknowledgement at filing
   2. 2Track the case for APL-02
   3. 3Share copies with the jurisdictional officer if recovery is pending
   4. 4Note the appeal number for hearings

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.