Chapter – Appeals and Revision

4. Application to the Appellate Tribunal

(1) An application to the Appellate Tribunal under sub-section (3) of section 112 of the Act shall be made electronically or otherwise, in FORM GST APL-07 , along with supporting documents on the common portal .

(2) 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 Registrar .