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Under the central GST framework, an appeal against a demand order is generally due within three months of the date the order is communicated. To obtain the statutory stay on recovery of the balance, pay the admitted amount in full and 10% of the remaining disputed tax, then complete the appeal filing and acknowledgment steps. The applicable State or Union Territory law, the order and its communication history, and any special relief provision can affect what applies to an individual case.
Who can appeal, and when is the deadline?
An aggrieved taxpayer or an unregistered person may appeal to the Appellate Authority under section 107 of the CGST Act. The GST Portal FAQ gives the ordinary deadline as three months from the date the order is communicated. The Appellate Authority may allow up to one additional month if sufficient cause prevented filing within the ordinary period; that is not an automatic extension. The FAQ does not establish a general power to condone delay beyond that additional month. GST Portal appeal FAQ
Start with the communication date, not simply the date printed on the order. Record how and when it reached you, and check for any procedural history or special provision that may affect the deadline. The exact limitation calculation cannot be made without those facts.
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For a first appeal under section 107, the appellant must pay the full amount admitted to be payable and 10% of the remaining disputed tax. After the section 107(6) payment, section 107(7) provides: “Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.” This is a statutory consequence of meeting the payment condition and filing the appeal, not a separate discretionary stay application under section 107. CGST Act, sections 107 and 112
The GST Portal FAQ says the balance disputed amount is flagged as non-recoverable when the appeal is admitted. Do not assume that drafting an appeal, submitting an incomplete filing, or paying only part of the required amount creates the stay. Confirm that the required payment is reflected and that the appeal reaches the appropriate acknowledgment stage. GST Portal appeal FAQ
Keep the amounts conceptually separate: the admitted amount is paid in full, while the percentage pre-deposit is calculated on the remaining disputed tax. Where an order includes several tax heads, periods or classification issues, have the calculation checked against the order and applicable law rather than assuming a single figure covers every component.
How to file FORM GST APL-01
- Review the order. Identify the issuing authority, order type, demand components, admitted amount and disputed tax. Note the communication date and calculate the deadline.
- Prepare the appeal. Complete FORM GST APL-01, setting out the grounds of appeal and attaching supporting documents. Link each factual or legal ground to the finding being challenged and the relevant record. The form and filing route are set out in the CBIC appeal rules.
- Open the portal workflow. On the GST Portal, go to Services > User Services > My Applications. Set Application Type to Appeal to Appellate Authority, choose New Application, and select Demand Order. Follow the portal prompts to complete and submit the appeal. The GST Portal FAQ describes this route; labels or screens may change. GST Portal appeal FAQ
- Submit the order copy when required. If the order is not uploaded on the portal, submit a self-certified copy within seven days. The FAQ states that when submission is later than seven days, the submission date becomes the filing date. Do not treat the initial online submission alone as proof that the appeal’s effective filing date is secured.
- Track the acknowledgments. The appeal process includes a provisional acknowledgment and, after the required documents are furnished, final acknowledgment in FORM GST APL-02 with an appeal number. Under the CBIC rules, the appeal is treated as filed when that final acknowledgment is issued. Save it along with the provisional acknowledgment, payment evidence and proof of document submission. CBIC appeal rules
What should you verify before relying on the stay?
- The order selected in the portal is the demand order you intend to challenge.
- The admitted amount and the 10% pre-deposit have been calculated on the correct bases and are reflected in the payment record.
- Any required self-certified order copy and supporting documents were submitted, with evidence of their submission date.
- You have the final APL-02 acknowledgment and appeal number; keep these records available if recovery action continues or the filing status is questioned.
- The order is governed by the ordinary section 107 route rather than a special provision, waiver scheme, relevant notification or State/UT-specific rule that changes the procedure.
The cited central materials describe the CGST framework. State and Union Territory enactments generally provide corresponding frameworks, but requirements and amendments should be checked for the law governing the particular order.
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What happens after the appeal is decided?
The Appellate Authority issues a summary in FORM GST APL-04 showing the final amount of demand confirmed. Compare it with the original demand and your payment ledger so you can identify the effect of the decision. The form is described in the CBIC appeal rules.
If you pursue a later appeal before the GST Appellate Tribunal, section 112 sets a separate payment requirement: the admitted dues in full and an additional 20% of the remaining disputed tax, in addition to the section 107(6) amount. Once those payments are made, section 112(9) deems recovery of the balance stayed until the Tribunal appeal is disposed of. This is a separate stage from the first-appeal 10% pre-deposit. Check the current statutory text and applicable commencement notifications for Tribunal timing and procedure; the materials cited here do not establish its limitation period. CGST Act, sections 107 and 112
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Consider consulting a qualified indirect-tax lawyer or GST practitioner if the communication date is uncertain, multiple tax heads or periods are involved, the order raises complex classification questions, or recovery action continues despite a completed filing and payment. The general portal steps cannot determine the right grounds, deadline calculation or pre-deposit for an individual case.
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