Answer

1. F

   Facts

   APL-01 is filed on the GST portal under the Appeals section. You select the order, enter disputed and admitted amounts, upload grounds and documents, pay the pre-deposit and sign with DSC or EVC.

2. P

   Provisions and law

   • Rule 108, CGST Rules 2017Appeal is filed electronically in APL-01 with the order; provisional and final acknowledgement follow
   • Sec 107(1), CGST Act 2017Any person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority within three months of communication
3. A

   Analysis

   Go to Services, User Services, My Applications, select Appeal to Appellate Authority, and enter the order number. The demand fields fill from the order. Enter the disputed amount by head and the admitted amount, upload the statement of facts and grounds of appeal as PDF, and pay. Example: for a Rs 6 lakh demand, upload a 5-page grounds document and the order copy, then file with DSC.

4. C

   Conclusion

   1. 1Log in and open Services, User Services, My Applications
   2. 2Select Appeal to Appellate Authority and enter the order number
   3. 3Enter disputed and admitted amounts and the pre-deposit
   4. 4Upload statement of facts, grounds and documents
   5. 5Sign with DSC or EVC and download the acknowledgement

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