CBIC Lays Down Conditions For Filing GST Appeal After Limitation Period Is Over

The Central Board of Indirect Taxes and Customs (CBIC) has laid down the conditions for filing an appeal against the order in FORM GST APL-01. An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shal…