Section 110(4) in The Central Goods and Services Tax Rules, 2017
(4)A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgment, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar:Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgment and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.Explanation. - For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgment indicating the appeal number is issued.
