Appeals under GST is to be filed by the taxpayer within a period of 3 months from the date of communication of order by the GST Officer. In the appeal, the grounds of appeal and form of verification must be duly signed by the taxpayer and a hard copy of the appeal in triplicate together with a certified copy of the decision is to be filed before the Appellate Authority within 7 days of filing the appeal electronically. While filing an appeal, taxpayer would be required to pay the GST tax, interest, fine and penalty as accepted and deposit a minimum of 10% of the remaining amount in tax dispute. Once the appeal is filed, an acknowledgement indicating the appeal number will be issued in Form GST APL 02.