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For an ordinary first appeal under section 107 of India’s Central Goods and Services Tax Act, file FORM GST APL-01 within three months after the order is communicated. Pay the full amount you admit—tax, interest, fine, fee and penalty—and, in addition, pay 10% of the remaining disputed tax. That 10% is not calculated on every component of the total demand. After the required payment, recovery proceedings for the balance are deemed stayed. The applicable State or Union Territory GST law, amendments, order type and current filing instructions still need to be checked for your case.
What is the first-appeal pre-deposit?
A pre-deposit is the payment required to pursue an appeal. For the ordinary taxpayer appeal to the Appellate Authority under section 107(6), the amount has two parts: the full amount of liability admitted from the order, and 10% of the remaining amount of tax in dispute. The statutory wording distinguishes the components: admitted tax, interest, fine, fee and penalty are listed for full payment, while the percentage applies to disputed tax. Read the text of section 107 of the CGST Act alongside the demand breakdown in your order.
In practical terms, do not multiply the full demand by 10% without first separating what you accept from what you contest. The demand may include several kinds of amounts, and the calculation can change depending on which amounts you admit, which tax you dispute, and any payments already made. The calculation below illustrates the ordinary section 107 route; it is not a substitute for checking the order and applicable law.
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Suppose an order demands ₹1,00,000 of tax that you dispute, plus ₹20,000 of tax and ₹5,000 of interest that you admit. On those assumptions, the components would be:
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- Admitted tax and interest paid in full: ₹20,000 + ₹5,000 = ₹25,000.
- Pre-deposit on the remaining disputed tax: 10% × ₹1,00,000 = ₹10,000.
- Illustrative total of those components: ₹35,000.
This is arithmetic using hypothetical figures, not an official amount or a determination for an actual appeal. Reconcile it with the order, payment records, the admitted/disputed split, and any applicable amendment. Do not add a separate percentage deposit for disputed interest or penalty unless the operative provision or case-specific legal analysis supports doing so.
How to identify the right amounts before calculating
Use the order’s demand breakdown rather than treating the total demand as a single figure. Section 107(6) has a full-payment limb for admitted amounts and a percentage limb for the remaining disputed tax. Your preparation should make clear which figure belongs in each part of the calculation.
- List each demand component. Record tax, interest, fine, fee, penalty and any other charge separately as the order states them.
- Mark what you admit. For every component, identify the amount you accept as payable. Under the ordinary statutory wording, the admitted amount of tax, interest, fine, fee and penalty is paid in full.
- Isolate the tax in dispute. Determine the remaining amount of tax you contest after accounting for what you admit. This is the base for the ordinary 10% pre-deposit.
- Reconcile payments already made. Compare the demand with challans, ledgers and other payment evidence. Do not assume that an earlier payment automatically removes a particular amount from the calculation; confirm how it is treated for your appeal.
- Write down the calculation and source figures. Preserve the order pages or working sheet that show how you arrived at admitted amounts, disputed tax and the payment due.
If the order’s figures do not reconcile, or if an amount could be classified in more than one way, resolve that issue before filing rather than applying 10% to the headline total. The actual order and the relevant legislation control; the example above is not a universal formula for every demand type.
Keep the demand categories distinct
A useful working schedule has one row for each component in the order and separate columns for the amount demanded, amount admitted, amount disputed, amount already paid and the amount considered for the appeal calculation. This makes it easier to spot whether, for example, an admitted interest figure has been mistaken for disputed tax or whether a past payment has been counted twice. The schedule is a preparation aid, not a prescribed substitute for FORM GST APL-01 or a ruling on how a particular payment must be treated.
Compare that schedule with the APL-01 entries for the demand created, admitted and disputed. If the form totals do not match your working schedule, explain and resolve the difference before submission. The filing should present a consistent account of the figures, the issues being challenged and the relief requested.
How long do you have to appeal?
Section 107(1) provides an ordinary period of three months from the date the order is communicated to the aggrieved person. The date printed on the order is not necessarily the date from which to count. Keep evidence of communication, such as the relevant portal record or delivery record, so you can support the date used in your calculation. The period appears in the CBIC-published CGST Act, section 107.
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Section 107(4) allows the Appellate Authority to admit an appeal during a further period of up to one month if it is satisfied that sufficient cause prevented filing within the original three months. That is a discretionary condonation period, not an automatic extra month or routine grace period. If you are relying on it, be prepared to explain and support the reason for delay; do not plan to file late on the assumption that the appeal will be accepted.
Make a defensible deadline calculation
- Identify and retain the actual communication date, not just the order date.
- Calculate the three-month period from communication and record the resulting deadline.
- Do not rely on the possible additional month unless the Appellate Authority accepts sufficient cause.
- If communication timing is unclear, the order was served through multiple channels, or the deadline may have passed, obtain case-specific advice promptly.
This is a general explanation of the statutory period, not a calculation of a particular taxpayer’s deadline. The applicable State or Union Territory provisions and facts of service may also matter.
Prepare and file FORM GST APL-01
The prescribed appeal form is FORM GST APL-01. Its fields require the appellant to set out identity and order details, including the order number and date, the officer who passed it and the date it was communicated. It also asks for the authorised representative, issue and period in dispute, demand amounts by tax and other components, and the amounts created, admitted and disputed. The form includes a statement of facts, grounds of appeal and the relief requested. Review the prescribed FORM GST APL-01 and check the current portal fields before submission, because live filing instructions may change.
Use the form fields to organize the argument
Before entering information, identify the order being challenged and the issue or issues and period involved. The statement of facts should give a concise account of the relevant events; the grounds should identify what is being contested; and the prayer should state the relief sought. Keep those parts aligned with the demand schedule. For example, if only part of the tax demand is disputed, make the disputed amount and the grounds addressing it clear rather than presenting the entire order as though every component were contested.
Check the order number, date, issuing officer and communication date against the actual order and service evidence. A mistake in an identifying field or inconsistent amounts can make the appeal file harder to understand and may prompt a need to clarify the submission. Verify the live form and portal fields rather than relying on an old saved copy of the form.
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Prepare documents that let the appeal form, calculation and grounds be checked together. The following is a practical list based on the form fields and filing rule, not an exhaustive list for every dispute:
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- The complete demand order and any documents incorporated into it.
- Evidence of when the order was communicated.
- A component-by-component demand calculation showing amounts created, admitted and disputed.
- Records of payments already made, with challans or ledger entries where relevant.
- Returns, invoices, account or ledger material, correspondence, and other documents that support the factual grounds you are raising.
- A concise statement of facts, numbered grounds of appeal and a clear prayer describing the relief sought.
- Proof of the required payments and copies of the files uploaded or submitted.
Organize the papers so each factual assertion in the statement of facts or grounds can be matched to a supporting record. Do not assume that attaching a large document set is a substitute for explaining the dispute and the relief requested.
Complete the procedural acknowledgement steps
The CBIC-published appeal rules describe filing APL-01 with relevant documents, submission of a certified copy of the decision or order and supporting documents within seven days under the stated procedure, and issuance of FORM GST APL-02 as the final acknowledgement. The rule text explains that an appeal is treated as filed only when the final acknowledgement indicating the appeal number is issued. Consult the CBIC appeal rules for the procedure.
- Submit FORM GST APL-01 through the applicable filing channel, using the current instructions and completing the form fields for the order and dispute.
- Submit the certified copy of the order and supporting documents within the seven-day period specified in the rule, following the applicable instructions. Check how the rule treats a copy submitted after that period; it ties the recognized filing date to submission of the copy in that situation.
- Retain the provisional receipt, payment evidence, uploaded files and any records showing when documents were submitted.
- Check that FORM GST APL-02, the final acknowledgement with the appeal number, has been issued. Keep it with the full appeal file.
Do not treat an initial receipt or an upload alone as proof that the appeal has reached the filing stage recognized by the rule. The final acknowledgement matters. Since operational directions can change, confirm the live portal process and applicable instructions when you file.
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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11In particular, distinguish the act of submitting the form from completion of the rule’s acknowledgement process. The CBIC-published rules say that the appeal is treated as filed only when the final acknowledgement bearing the appeal number is issued. Keep both the provisional receipt and final APL-02, along with the certified copy and submission records, so you can establish what was sent and when. If the portal status or acknowledgement does not match your records, check the current instructions and resolve the discrepancy promptly rather than assuming an upload alone proves completion.
What happens to recovery after the pre-deposit?
Section 107(7) states that when the appellant has paid the amount under section 107(6), “the recovery proceedings for the balance amount shall be deemed to be stayed.” This is a deemed stay for recovery of the balance associated with the appeal after the statutory payment; it is not a promise that the appeal will succeed, an automatic cancellation of the demand, or a statement that every other consequence is removed. The wording is in the CBIC-published CGST Act.
Keep the payment proof and final acknowledgement together. If recovery action continues or the payment is not reflected as expected, compare the action taken with your order, payment records and appeal status, and seek case-specific advice. The existence of an appeal should not be used as a reason to ignore a separate notice or direction without checking its legal effect.
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When the ordinary 10% calculation may not answer the question
Penalty-only orders
A penalty-only demand requires particular care. A GST Council press release dated 21 December 2024 reported a recommendation to change the pre-deposit for appeals involving only a penalty from 25% to 10%, with an intended effective date of 1 April 2025. The release documents the recommendation and intended date; it does not, by itself, establish that the amendment was finally enacted, commenced, or applies to a particular order. Check the operative amending legislation and commencement instrument before relying on that percentage. See the 55th GST Council meeting press release.
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Do not assume that the ordinary section 107(6) rule for disputed tax resolves a penalty-only case. Confirm whether the order is truly penalty-only, which law was in force for the relevant case, and whether the amendment applies. The order’s label alone may not settle the classification.
For this check, separate two questions: does the order actually involve only a penalty, with no tax demand, and was the reported amendment enacted and brought into force for the case? The Council press release records the recommendation and intended date, but the operative amending Act and commencement instrument determine the rule to apply. Do not use the reported 10% figure as though the press release itself amended the law or as a percentage for mixed tax-and-penalty demands.
Section 128A waiver-related appeals
A special procedural issue can arise where an appeal concerns rejection of certain applications for waiver under section 128A. CBIC Circular No. 238/32/2024-GST addresses whether an additional pre-deposit remains due in that defined context. It is not a general exception for all appeals or all waiver claims. Read the circular against the facts and procedural history of the order in question.
If section 128A is involved, identify the waiver application and its rejection in the procedural history before treating the case as an ordinary demand appeal. The circular’s point is limited to specified appeals connected with rejection of certain waiver applications and the question of an additional pre-deposit. It should not be extended to unrelated orders merely because a taxpayer has sought some form of relief or waiver.
State and Union Territory law and current instructions
The explanation here concerns the ordinary taxpayer appeal under section 107 of the CGST Act. A real case may also involve the corresponding State or Union Territory GST legislation, amendments, notifications, prior payments or a specific order category. The cited central materials do not settle every state-level variation or current portal setting. Verify the operative legislation and filing instructions applicable to the taxpayer and order on the relevant dates.
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Before you submit: a practical check
- Order and date: Do you have the complete order and evidence of its communication date?
- Appeal period: Is the appeal within three months, or does it require a reasoned request for condonation within the possible further month?
- Order category: Is this an ordinary demand, a penalty-only order, or an order connected with a special provision such as section 128A?
- Calculation: Have you separated admitted tax, interest, fine, fee and penalty from the remaining disputed tax, rather than applying 10% to the overall demand?
- Payments: Can you reconcile the calculation with prior payments and provide proof?
- Form and evidence: Does APL-01 accurately state the issue, period, demand, admitted and disputed amounts, facts, grounds and requested relief?
- Documents and completion: Have you followed the certified-copy and supporting-document procedure, preserved submission proof, and obtained the final APL-02 acknowledgement with appeal number?
- Applicable law: Have you checked current CGST and relevant SGST or UTGST provisions, amendments, notifications and filing instructions?
If any answer is uncertain—especially the communication date, order classification, admitted/disputed split or effect of earlier payments—resolve it against the actual order and the law in force before submitting. The statutory framework supplies the general route, but it does not decide the facts or calculation of an individual appeal.
Frequently Asked Questions
Is the GST appeal pre-deposit 10% of the total demand?
Not under the ordinary section 107(6) wording for a first appeal. The appellant pays the admitted tax, interest, fine, fee and penalty in full, plus 10% of the remaining amount of tax in dispute. Do not calculate 10% on every component of the total demand.
How long do I have to appeal a GST demand order?
For the ordinary section 107 appeal, the period is three months from communication of the order, not automatically from the date printed on it. The Appellate Authority may allow up to one further month if satisfied that sufficient cause prevented filing within the original period; that is discretionary, not an automatic extension.
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When is a GST appeal treated as filed?
The CBIC-published appeal rules state that the appeal is treated as filed only when the final acknowledgement, FORM GST APL-02, indicating the appeal number is issued. Follow the certified-copy and supporting-document procedure, including the stated seven-day period, and retain proof of submission.
Does filing the appeal stop recovery of the entire demand?
Section 107(7) says that after payment of the amount under section 107(6), recovery proceedings for the balance are deemed stayed. This does not cancel the demand, guarantee success or mean every other consequence or separate notice can be ignored.
What if the order is penalty-only or relates to a section 128A waiver application?
Do not assume the ordinary disputed-tax calculation answers either case. The GST Council press release of 21 December 2024 reported a recommendation for a 10% penalty-only pre-deposit from an intended 1 April 2025 date; verify the enacted and commenced law for the case. CBIC Circular No. 238/32/2024-GST addresses a defined section 128A waiver-rejection context and should not be generalized to all appeals.
The Bottom Line
For an ordinary first appeal under section 107, start with the date the order was communicated, separate amounts admitted from tax disputed, pay the admitted amounts in full and calculate 10% of the remaining disputed tax. File APL-01, follow the certified-copy and supporting-document steps, and retain the final APL-02 acknowledgement. Check the order category, current law and filing instructions before relying on the ordinary calculation.
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