Who is the first appellate authority under GST ?

Central Government notified the appellate authority under CGST Act. Any order passed by officer  and taxpyer is not satisified with such order passed by GST officer. If taxpyer is not satisfied  than  he can appeal to proper officer.

What is an appeal?

If any taxpyer unhappy or not satisified with order of proper officer order  he can apply for appeal.

An appeal is a continuation of proceedings/ orders wherein the entire proceedings/
orders are again left open for consideration  by the Appellate Authorities.

First appeal  to appellate tribunals