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To appeal a GST demand order in India, file FORM GST APL-01 through the GST Portal under Services > User Services > My Applications > Appeal to Appellate Authority > New Application, select Demand Order, and meet the applicable pre-deposit requirement. The GST Portal’s official FAQ gives an ordinary filing period of three months from communication of the order, with possible condonation of up to one additional month for sufficient cause. Save the appeal number on FORM GST APL-02: the FAQ treats issue of that form as the point at which the appeal is filed. You can then search for the application in My Applications to follow its status.
What this appeal is—and which deadline applies
This guide covers a first appeal to the Appellate Authority under section 107 of India’s GST law. An aggrieved taxpayer or unregistered person may appeal an adverse decision or order, subject to the law and the circumstances of the case. The GST Portal’s official FAQ states that an appeal should ordinarily be filed within three months from the date the decision or order is communicated. The FAQ’s publication date is not stated, so check the current legislation, notifications and live portal instructions before relying on a deadline calculation.
The Appellate Authority may condone a delay of up to one additional month if sufficient cause is established. This is discretionary, not an automatic extension. Do not plan on the extra month as though it were part of the ordinary deadline: file within the normal period if possible, and get case-specific advice promptly if that period may have expired.
For your own calculation, identify the date the order was communicated and retain evidence of that communication. Calendar the ordinary deadline conservatively, then verify how the applicable law counts the period for your case. The FAQ’s three-month description is not a substitute for checking the order, the governing provisions or any applicable notification. The type of order, its contents and the record may affect whether an appeal is available and what steps are required.
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Do not rely only on the date printed on the order if you received it later or through a different channel. Keep the communication notice, portal alert, email or other record that shows when it reached you, and have the date checked against the rules that apply to your case. If the deadline is close, treat preparation, payment reconciliation and portal submission as urgent; a delay in resolving an administrative mismatch can complicate an otherwise timely filing.
Before filing: inspect the order, amounts and payment record
Make a case record
Read the complete order and its demand summary rather than relying only on an amount shown in a portal notice. Record the order type, order ID or reference, issuing authority, communication date, disputed tax and other amounts, and whether the order is available in the GST Portal. A demand summary may be represented by a form such as DRC-07, but the relevant liability and any admitted amount depend on the particular case.
Keep the order, notices, replies, supporting records, proof of communication and payment information together. Use the actual order and case record to identify the issues you may challenge. The filing route does not determine whether a ground is legally sound; the appropriate grounds and evidence require examination of the facts and applicable law.
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A useful preparation check is to compare the order’s figures with the demand information and payment entries shown in your account. Note what is disputed, what may be admitted, and which payment evidence relates to each amount. Preserve copies of documents and records in the form requested by the portal, and make sure the order reference in your application matches the order you intend to challenge. This does not replace legal review, but it can help identify omissions or mismatches before submission.
Work out the pre-deposit carefully
The GST Portal FAQ describes a pre-deposit of at least 10% of the disputed tax before filing, subject to law. Do not treat that shorthand as a universal calculation for every demand. Section 107 also addresses an order demanding a penalty without tax, so the required amount may depend on the nature of the order and the liability being appealed. Check the order and current statutory requirements before paying.
Separate amounts you dispute from amounts you admit, and reconcile each payment against the demand and the portal ledger. The precise treatment of an amount depends on the order and applicable rules; do not assume that a payment made by one route will automatically satisfy the portal’s pre-deposit check.
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Before you proceed, confirm which demand or Demand ID the payment is intended to address and whether the payment has appeared in the relevant account records. The portal’s appeal check looks to payments recorded against the Demand ID. A payment receipt alone may not demonstrate that the portal has associated the amount with the demand. Keep the receipt and ledger evidence so you can investigate a discrepancy rather than making an unsupported assumption about the remaining amount.
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Check whether payment is attached to the Demand ID
GSTN’s advisory distinguishes payments made using the portal’s Payment towards Demand functionality from payments made through DRC-03. A payment through Payment towards Demand is associated with the Demand ID. A DRC-03 payment is not linked to that Demand ID and therefore may not appear as adjusted against it in the electronic liability register. The appeal process checks payments recorded against the Demand ID.
If you already paid but the portal does not show the payment against the demand, reconcile the relevant ledger and payment records and follow current GST Portal instructions before assuming the pre-deposit requirement is satisfied. A difference in how the payment is displayed does not, by itself, establish whether it meets the legal requirement for your appeal.
In practical terms, the distinction is about how the payment is reflected in the portal, not simply whether money left your account. Compare the payment method, date, amount and demand reference with the electronic liability register. If it remains unclear whether an earlier payment has been counted, resolve that issue through current portal instructions or professional advice before relying on it to complete the appeal filing.
File FORM GST APL-01 on the GST Portal
- Open My Applications. Sign in to the GST Portal and go to Services > User Services > My Applications.
- Start an appeal. Select Appeal to Appellate Authority, then choose New Application.
- Select the order type. Choose Demand Order and follow the fields displayed for the application.
- Complete FORM GST APL-01. Enter the case and order details requested by the portal and provide the grounds and supporting information relevant to your case. Use the actual order and record to prepare them; do not rely on a generic appeal text where the facts or legal issues differ.
- Verify payment and supporting details. Confirm that the pre-deposit and any other amounts required for your case are correctly reflected. Check the application fields and attachments against the current portal instructions before submission.
- Submit using the available authentication method. The FAQ says submission may use DSC or EVC, and that DSC is mandatory for companies and LLPs. Follow the live requirements shown for your account and entity.
Portal labels and requirements can change. Use the current instructions shown in your GST account if they differ from a label or workflow described here. The filing route is for the first appeal; it is not a statement that every demand order is appealable or that the appeal will be admitted.
Allow time to review the application before final submission. Check that the selected order type, reference and amount correspond to the order being challenged, and that the information and attachments are complete. Keep a copy of the submitted application and any payment confirmation. If a field or validation message is unclear, follow the account’s current instructions rather than guessing; an incomplete or mismatched submission may leave you without the acknowledgment that confirms filing.
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Complete the acknowledgment and order-copy step
The acknowledgment is a critical completion checkpoint. According to the GST Portal FAQ, an appeal is considered filed when FORM GST APL-02 bearing an appeal number is issued. A submitted application or an initial portal message is not the same as having that final acknowledgment. Save the APL-02, appeal number and any email or SMS notifications, and retain a copy of what you submitted.
The next step depends on whether the order was uploaded to the portal:
- Order uploaded: The FAQ says the portal issues APL-02 and the provisional acknowledgment date is the filing date.
- Order not uploaded: Submit a self-certified copy of the order within seven days. The FAQ says that if the copy is submitted later, the later submission date becomes the filing date. The appeal is complete only when the final APL-02 with an appeal number is issued.
Because the copy deadline can affect the filing date, check whether the order is actually present in the application rather than assuming that a prior portal view or a separate upload means the appeal record includes it. If the final APL-02 does not arrive, or the portal indicates that further action is required, follow the displayed instructions and resolve the issue without waiting until the ordinary appeal period is nearly over.
Keep the acknowledgment with the order and proof of communication. The appeal number is the practical reference for subsequent searches and correspondence. If the application shows as submitted but you cannot locate APL-02, do not treat the two as interchangeable: check the application for pending actions and use the portal’s current guidance to determine what remains to be done.
Track the appeal and understand its status
- Return to Services > User Services > My Applications.
- Choose Appeal to Appellate Authority as the application type.
- Enter a From and To date range that includes the application.
- Select Search and open the relevant appeal to review its current details and status.
The portal FAQ lists status labels including Appeal Submitted, Appeal admitted, Appeal Rejected, Hearing Notice Issued, Reply Submitted, Adjournment Granted, Show Cause Notice Issued and Appeal Order Passed. It also gives examples of rectification-related and remand statuses. Labels and portal functions may change, so interpret the status displayed in your account and any accompanying notice rather than relying on a label list as exhaustive.
If a search returns no result, check both the application type and the date range. A range that excludes the submission date can hide an otherwise valid entry. After correcting the search, open the matching application and review its notices and details, rather than relying only on a status label in the results list.
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Submitted is not the same as admitted
Appeal Submitted indicates a submitted application; it is distinct from Appeal admitted. Do not infer admission, or the consequences associated with it, merely because APL-01 was submitted. The GST Portal FAQ says that when an appeal is admitted, the balance disputed amount is flagged as non-recoverable in the portal. That is a statement about the portal’s treatment after admission, not a claim that submission alone automatically stops recovery.
For that reason, do not tell yourself that recovery has stopped just because you can see the appeal in My Applications. Check whether the application has been admitted and read any related notices. The portal flag described in the FAQ is specifically tied to admission and the balance disputed amount; it should not be broadened into a guarantee about every recovery consequence or stage of a particular dispute.
Act on notices and later steps
A hearing notice, show-cause notice, request for a reply, adjournment, remand entry or order-passed status signals a later stage in the case. Open the relevant portal item and follow its current instructions and any stated time limit. Keep a dated record of notices, submissions and acknowledgments so you can distinguish what was filed from what the portal merely displays as pending or issued.
Check the portal periodically and retain the notice itself, not just a screenshot of the status. A status label may tell you that an item was issued or that a step occurred, but the associated notice or application details are where you can confirm what action is requested and any deadline shown. Record when you respond and keep the resulting submission confirmation with the appeal file.
Common problems and practical checks
- No appeal appears in search: Check that the application type is Appeal to Appellate Authority and that the From/To range includes the submission date. Search again after confirming the date range and portal account.
- You submitted APL-01 but have no appeal number: Look for FORM GST APL-02 and any portal action still pending. Under the FAQ, filing is complete when APL-02 bearing the appeal number is issued.
- The order was not uploaded: Submit the self-certified copy within seven days and retain evidence of submission. The FAQ says a later copy submission changes the filing date to the date the copy is submitted.
- A prior payment is not reflected against the demand: Check whether it was made through Payment towards Demand or DRC-03, reconcile the ledger against the Demand ID and consult current portal instructions. Do not presume that an unlinked DRC-03 payment has been counted in the portal’s appeal check.
- The order is close to or past the ordinary deadline: Get prompt, case-specific professional advice. Any extension is discretionary and limited to possible condonation for sufficient cause; it is not a routine grace period.
- The portal status says Appeal Submitted: Track for an admission or other subsequent status. Submission and admission are separate stages, with different significance for the portal’s recovery flag.
- The payment receipt and portal ledger do not match: Check the payment route, Demand ID and liability-register entry. Preserve the evidence and use current portal instructions to address the mismatch before assuming that the appeal check has credited the amount.
- You see a later-stage status: Open the associated notice or appeal details and act on any instructions and time limit shown. Status names alone do not explain what response is required in your case.
What to verify for your particular case
The official GST Portal FAQ provides the procedural outline, but it does not decide whether your specific order is appealable, calculate your exact deadline, determine the applicable pre-deposit for a penalty-only order, resolve how a payment should be adjusted, or assess the merits of your grounds. Those questions depend on the order, record, current legislation, notifications and portal state. For a complex, high-value or deadline-sensitive dispute, consider consulting a qualified GST tax adviser or litigation professional who can review the actual documents.
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Frequently Asked Questions
How long do I have to appeal a GST demand order?
The GST Portal’s official FAQ states an ordinary period of three months from the date the decision or order is communicated. The Appellate Authority may condone up to one additional month for sufficient cause, but that is discretionary. Verify the deadline calculation against current law and the facts of your case.
When is a GST appeal considered filed?
The FAQ treats the appeal as filed when FORM GST APL-02 bearing an appeal number is issued. Keep that form and the appeal number; an APL-01 submission or initial message is not the same completion checkpoint.
What if the demand order is not uploaded to the GST Portal?
The FAQ says to submit a self-certified copy of the order within seven days. It also says that a later submission date becomes the filing date, so check the application and complete this step promptly.
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Do not assume so. The FAQ says the portal flags the balance disputed amount as non-recoverable when the appeal is admitted. Appeal Submitted and Appeal admitted are distinct statuses.
Why is my DRC-03 payment not shown against the demand?
GSTN’s advisory says DRC-03 payments are not linked to the Demand ID and may not appear as adjusted against it in the electronic liability register. The appeal process checks payments recorded against the Demand ID. Reconcile the ledger and follow current portal instructions before assuming the payment satisfies the appeal check.
How do I track an appeal on the GST Portal?
Go to Services > User Services > My Applications, select Appeal to Appellate Authority, enter a From and To date range that includes the application, and select Search. Open the appeal to review its current status and any related notices.
Can I submit the appeal using EVC?
The GST Portal FAQ says filing may use DSC or EVC, and that DSC is mandatory for companies and LLPs. Follow the live authentication requirements shown for your account and entity.
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File FORM GST APL-01 within the ordinary three-month period where possible, confirm the applicable pre-deposit and payment linkage, and complete the APL-02 acknowledgment step. If the order is not uploaded, provide its self-certified copy within seven days. Track the appeal in My Applications, distinguish submission from admission, and act on any notices shown in the portal.
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