For a first appeal against an appealable GST adjudication or demand order in India, file FORM GST APL-01 with the proper Appellate Authority within three months from the date the order is communicated. Before filing, pay the full amount you admit and a pre-deposit equal to 10% of the remaining disputed tax. A further month may be allowed only if the authority finds sufficient cause for the delay. Your appeal is treated as filed when the final acknowledgment bearing an appeal number is issued—not merely when you receive a provisional acknowledgment.
Which GST orders and appeals does this process cover?
This guide covers a first appeal under section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act), and corresponding State or Union Territory GST legislation, using FORM GST APL-01. The order, tax type, issuing officer, and jurisdiction determine the proper Appellate Authority and the applicable filing workflow. Do not assume every GST-related decision or every later appeal tier follows this process. The GST Portal FAQ lists certain assessment, penalty, remand, and other demand proceedings, including specified proceedings under sections 73, 74, 74A, and 76; check the live portal options and the law applicable to your order. GST Portal appeal FAQ and CGST Act, 2017.
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The portal FAQ says an aggrieved taxpayer or an unregistered person can file an appeal to the Appellate Authority. The correct authority still depends on the order and the officer who issued it.
What is the deadline to appeal a GST order?
Section 107(1) sets the ordinary limit at three months from the date the decision or order is communicated to you. The order date and communication date may differ, so use the date you can establish from the portal, email, or service record—not automatically the date printed on the order. Save that proof and calculate the deadline from it. CGST Act, 2017, section 107.
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Can a late appeal be accepted?
Under section 107(4), the Appellate Authority may allow a further period of up to one month if it is satisfied that sufficient cause prevented timely filing. This is not an open-ended power to condone delay. If you are approaching or have passed the ordinary deadline, act promptly and provide a clear explanation and supporting evidence for the delay; whether the cause is sufficient is for the authority to decide. CGST Act, 2017, section 107(4); the GST Portal FAQ also describes the maximum condonation period as one month.
How much must you pay before filing?
Section 107(6) requires two payments before an appeal can be filed:
- Admitted amount: Pay in full the portion of tax, interest, fine, fee, and penalty under the order that you admit is payable.
- Pre-deposit: Pay 10% of the remaining disputed tax. This percentage is calculated on disputed tax, not on every disputed component of the demand.
Keep the calculation and payment records with your appeal papers. Once the statutory payment under section 107(6) is made, recovery proceedings for the balance are deemed stayed. Separately, the GST Portal FAQ says that when the appeal is admitted, the portal flags the balance disputed amount as non-recoverable. A portal status display is not a substitute for meeting the statutory payment requirement. CGST Act, 2017, section 107(6); GST Portal appeal FAQ.
What documents and information should you prepare?
FORM GST APL-01 collects the appellant’s identity and case particulars, order details, dispute information, facts, grounds, and requested relief. Prepare the information before starting the portal application so you can complete the structured fields consistently. GST Portal appeal FAQ.
- Appellant and order details: GSTIN, temporary ID or UIN as applicable; legal and trade name; address; order number and date; issuing officer’s designation and address; and date of communication.
- Dispute description: Brief issue, description or classification of goods or services, relevant period, and amounts under dispute by tax head and category. Include market value of seized goods if applicable.
- Appeal content: Statement of facts, grounds of appeal, requested relief (the prayer), and whether you request a personal hearing. State the demand created, admitted, and disputed in the form.
- Supporting records: The appealed order and proof of when it was communicated, completed and signed APL-01, payment or pre-deposit details, and documents that support the specific facts and grounds you raise.
Rule 108 requires the appeal to be accompanied by relevant documents and a certified copy of the order. There is no single evidence bundle established for every kind of demand. Depending on the issue, relevant supporting records might include invoices, returns, ledgers, notices, payment records, or correspondence—but include them when they substantiate a ground in your case, rather than treating every item as universally mandatory. Organize evidence so the authority can connect it to the disputed period, tax head, and calculation. CGST Rules, 2017, rule 108; GST Portal appeal FAQ.
How to file FORM GST APL-01
- Confirm the route and authority. Check that the decision is an appealable adjudication order, identify whether it is under the CGST Act or corresponding State/UT GST law, and establish the Appellate Authority for the officer who issued it. Record the communication date and preserve proof.
- Calculate the deadline and payment. Work from the communication date. Calculate the admitted amount and disputed tax separately, pay the admitted amount in full and the required 10% pre-deposit on remaining disputed tax, and retain the calculation and payment evidence.
- Complete the appeal and assemble evidence. Fill FORM GST APL-01 with the case particulars, facts, grounds, prayer, and created/admitted/disputed amounts. Tie each factual ground to its supporting records, and make the relief you request clear.
- Start the portal application. The GST Portal FAQ gives this demand-order route: Services > User Services > My Applications > Application Type “Appeal to Appellate Authority” > “NEW APPLICATION”. Select the relevant order type. Portal labels can change, so verify the live route before submitting. The FAQ says filing may use DSC or EVC, with DSC mandatory for companies and LLPs. GST Portal appeal FAQ.
- Submit the order copy as required. For an order not uploaded on the portal, Rule 108 requires submission of a certified copy within seven days of filing APL-01. If it is submitted within seven days, the provisional acknowledgment date is preserved as the filing date; if submitted later, the effective filing date shifts to the date the copy is submitted. The portal FAQ describes a self-certified copy in its workflow when the order is not uploaded. Check the applicable rule and live portal instructions for your order’s status and the copy required. CGST Rules, 2017, rule 108; GST Portal appeal FAQ.
- Track the application and save the final acknowledgment. Preserve the final FORM GST APL-02 acknowledgment bearing the appeal number. Under Rule 108, the appeal is treated as filed when the final acknowledgment is issued; a provisional acknowledgment alone does not complete filing. CGST Rules, 2017, rule 108.
What happens after you file?
Section 107 provides an opportunity to be heard. The Appellate Authority may confirm, modify, or annul the appealed order, but it cannot send the case back to the adjudicating authority under section 107(11). Its disposal order must be in writing and state the points for determination, the decision, and the reasons. The CGST Act, section 107(12), states: “The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.” CGST Act, 2017, section 107.
Final checks before submission
- Is the three-month deadline calculated from the documented communication date?
- Have you identified the correct order type, governing law, and Appellate Authority?
- Is the admitted amount paid in full, with the 10% pre-deposit calculated only on remaining disputed tax?
- Do the facts, grounds, requested relief, and supporting evidence match the period, tax head, and amounts in the form?
- Have you followed the applicable instructions for the certified order copy and saved the final APL-02 acknowledgment with its appeal number?
This is general procedural information, not an assessment of the merits or a deadline calculation for a specific order. State/UT legislation, notifications, the character of the order, and portal implementation can affect details. For a complex or high-value dispute, or one close to the deadline, a qualified GST practitioner or tax lawyer may help assess the order and organize the grounds and evidence; professional representation is not stated as a filing requirement in the official portal FAQ.
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