Manual Filing Required for Appeals Under Odisha GST Act Due to Lack of Online Facility.

The notification outlines the procedure for manually filing appeal applications before the 1st Appellate Authority under the Odisha Goods & Services Tax Act, 2017, due to the unavailability of an online filing facility. Appeals against refund sanction/rejection orders must be filed manually in Form APL-01, signed by the appellant, and recorded in a register by the Appellate Authority. A provisional acknowledgment is issued, followed by a final acknowledgment in Form APL-02 upon submission of a certified order copy. This manual process will remain until the online facility is available, after which the notification will be rescinded.

---

---

---