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If you disagree with a GST demand order, the first appeal is generally filed with the Appellate Authority under section 107 of the Central Goods and Services Tax Act, 2017, using FORM GST APL-01. The usual deadline is three months from when the order was communicated to you. Before filing, identify the correct authority, calculate the admitted dues and disputed tax separately, pay the required amount, and follow the portal’s instructions for submitting the order and supporting records.
Who can appeal a GST demand order, and where does the appeal go?
A person aggrieved by a decision or order under the GST law may appeal to the Appellate Authority under section 107. The appeal is made against the order, not merely against a demand figure viewed in isolation. Read the order to identify who issued it, the legal and factual basis for the demand, the amounts involved, and the authority that has jurisdiction to hear the appeal.
The appropriate Appellate Authority depends on the issuing officer and the applicable jurisdiction. The general filing procedure does not, by itself, identify the correct authority for every order. Check the order and the applicable appointment or jurisdiction information before submitting APL-01. If you are unsure which authority is competent, get case-specific advice rather than selecting one based on guesswork.
Before you begin, separate three questions that are easy to conflate: whether you are challenging the order, which authority can hear that challenge, and what must be paid to present the appeal. Section 107 provides the appeal route and payment condition, while the portal provides the filing workflow. Confirming each separately helps avoid preparing the right form for the wrong authority or making a payment calculation from the headline demand alone.
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What is the time limit to appeal a GST order?
The ordinary period is three months from the date the order is communicated to the appellant. Use the communication or service record to establish the start of the period; the date printed on the order is not necessarily the date from which the limitation period runs.
The Appellate Authority may allow a further period of up to one month if satisfied that sufficient cause prevented the appeal from being presented within the ordinary period. This is a discretionary opportunity to seek condonation, not an automatic four-month deadline. Explain the delay and support the explanation with relevant records if you need to request condonation. File as early as practicable rather than relying on the additional period.
Establish and preserve the communication date
- Keep the order and the notice or record showing when and how it was served or communicated.
- Record the date you are using to calculate limitation, and check it against the service record before preparing the appeal.
- If service timing is disputed or unclear, obtain advice promptly. Do not assume that a later discovery of the order resets the statutory period.
For planning, treat the three-month period as the deadline to work toward, not as a reason to wait. The possible extra month is limited to a further period of at most one month and depends on the authority being satisfied about sufficient cause. The material facts to preserve are therefore both the communication record and, if you are already late, evidence relevant to why the appeal could not be presented in time.
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How much pre-deposit is required for a GST appeal?
Section 107(6) requires payment of the full amount arising from the order that you admit, plus 10% of the remaining amount of tax in dispute. The 10% applies to the disputed tax component, not automatically to the entire demand. A demand may include tax, interest, fine, fee and penalty; separate those components before calculating the amount payable.
For example, suppose an order includes ₹10,000 of admitted tax and ₹3,000 of admitted interest, as well as ₹50,000 of disputed tax. On those assumed figures, the payment under this rule would include the full ₹13,000 admitted amount and ₹5,000, or 10% of the ₹50,000 disputed tax. The example is illustrative only: use the components and figures in your own order and payment records. Do not apply the percentage to disputed interest, fine, fee or penalty simply because those amounts appear in the same demand.
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Reconcile the figures before paying
- List each amount created by the order by category: tax, interest, fine, fee and penalty.
- Mark the amount in each category that you admit and the amount you dispute. The admitted portion is not limited to tax.
- Add the full admitted amount across the categories.
- Identify the remaining disputed tax, then calculate 10% of that tax amount.
- Compare your calculation with the order and the electronic liability and payment records, and retain proof of payment.
The GST portal FAQ also describes a minimum 10% disputed-tax pre-deposit. Read that as applying to disputed tax, not as a general percentage of every component in the demand. If the order or ledger makes the calculation uncertain, resolve the discrepancy with a qualified GST practitioner or tax counsel before filing.
In a mixed demand, the calculation has two different bases: the full amount you admit from the order, across applicable components, and 10% of the remaining disputed tax. Do not collapse those into a single percentage of the net or total demand. A short written reconciliation can make the calculation easier to check against APL-01, the order and the electronic liability and payment records.
Once the amount required by section 107(6) has been paid, section 107(7) provides that recovery proceedings for the balance are deemed stayed. The Central Board of Indirect Taxes and Customs reproduces the provision in the Central Goods and Services Tax Act, 2017: “Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.” That stay concerns recovery of the balance under the order; it does not decide the appeal on its merits.
How to file FORM GST APL-01 on the GST portal
The GST portal FAQ gives this route for a demand-order appeal: Services > User Services > My Applications > Appeal to Appellate Authority > New Application. The FAQ then directs the applicant to select the application type and choose Demand Order as the order type. Portal labels or steps can change, so follow the instructions shown in the live portal when you file.
- Open the appeal application. Sign in to the GST portal, follow the route above, select “Appeal to Appellate Authority,” and start a new application.
- Select the order type. Choose “Demand Order,” then locate and verify the order details. Check the issuing officer and jurisdiction against the order.
- Enter the demand amounts. Reconcile the amounts created, admitted and disputed with your order and payment records. Keep the tax component distinct from interest, fine, fee and penalty so the pre-deposit is not calculated on the wrong base.
- Set out your grounds. Explain the specific findings or conclusions you challenge and why. Organize the grounds so each one can be connected to the relevant part of the order and its supporting records.
- Complete the verification and sign. The form requires verification and must be signed in the prescribed manner. The portal FAQ describes filing with DSC or EVC and says DSC is mandatory for companies and LLPs. Check the current portal prompt and confirm that the person signing is authorized for the applicant.
- Submit the appeal and save the acknowledgment. Keep the provisional acknowledgment and any submission reference. They are not a substitute for the final FORM GST APL-02 acknowledgment and appeal number.
Make the appeal grounds easy to follow
APL-01 asks you to state grounds of appeal and complete verification. Use the order as the organizing document: identify the particular conclusion or demand you challenge, state the reason for the challenge, and point to the record that supports it. Keep the grounds and the supporting documents aligned, rather than uploading an undifferentiated bundle that leaves the connection unclear.
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The form also asks for the designation and address of the officer who passed the order and for the amounts created, admitted and disputed. Check these entries against the actual order before submission. In particular, ensure that the amounts entered in the form are consistent with the figures used for the admitted payment and disputed-tax pre-deposit. A mismatch between the form, order and payment record can make it harder to understand what is being appealed.
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Which documents are needed for GST APL-01?
Prepare the material needed to identify the order, explain the challenge, substantiate the grounds and verify the payment calculation. The exact evidence depends on the allegations and facts in the order; there is no single exhaustive document set for every type of GST demand.
- The demand order and the record showing when it was communicated.
- Appeal grounds and verification completed in APL-01. Make the grounds specific to the order rather than relying on a general objection.
- A demand reconciliation showing the amounts created, admitted and disputed, with tax separated from other components.
- Payment evidence for admitted dues and the required disputed-tax pre-deposit, together with the relevant ledger or payment records.
- The order copy for submission, certified or self-certified as directed by the applicable rule and the current portal workflow.
- Supporting records linked to each ground. Arrange and index them so the authority can see which document supports which factual or legal point.
- Signing and authorization access, including the appropriate DSC or EVC credentials and authority for the person submitting the appeal.
- Filing records, including the provisional acknowledgment, proof of any later order-copy submission and the final APL-02 acknowledgment.
Think of the preparation set as serving four purposes: proving which order is challenged and when it was communicated; showing how the order’s figures have been divided into created, admitted and disputed amounts; substantiating each ground; and documenting that the filing and payment steps were completed. This is a practical way to organize the record, not a universal statutory checklist of evidence for every kind of demand.
Keep a copy of the filed APL-01 and the supporting materials in the same order in which they were submitted. That makes it easier to check what the portal received, respond consistently if the filing needs follow-up, and retain a coherent record alongside the payment proof and acknowledgment.
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Order copy, seven-day period and final acknowledgment
The appeal rules describe submission of a certified copy of the decision or order with supporting documents within seven days. They state that if the copy is submitted within seven days, the provisional-acknowledgment date is treated as the filing date; if it is submitted later, the date of document submission applies. The appeal is treated as filed only when the final acknowledgment, FORM GST APL-02, is issued.
The GST portal FAQ describes a self-certified copy within seven days when the order has not been uploaded, and likewise identifies final APL-02 as the filing marker. Because the rule text and portal instructions describe the copy requirement in different contexts, check what the live application requires for your order. If you must submit a copy separately, do so within the stated period and preserve proof of when it was delivered.
Track the filing to completion
- Save the provisional acknowledgment generated during online filing.
- If the portal requires an order copy that is not uploaded, submit the self-certified copy as instructed and within seven days.
- Keep the copy and proof of submission, including the submission date.
- Monitor the application for the final FORM GST APL-02 acknowledgment and appeal number.
- Retain APL-02 with the order, payment proof and the rest of the appeal record.
There are two separate dates to watch in the copy-submission process: the date you receive the provisional acknowledgment and the date the required copy is submitted. Under the appeal rules, timely submission within seven days means the provisional-acknowledgment date is treated as the filing date; a later submission means the document-submission date applies. Record both dates and keep evidence of the copy submission rather than relying on memory.
A provisional acknowledgment alone is not the completion marker described by the portal FAQ. Check that APL-02 has actually issued and record the appeal number. If the order was already uploaded, follow the applicable portal workflow; if it was not, do not assume that the online application by itself has completed the order-copy step.
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Special caution: a penalty-only demand
A GST Council press release dated 21 December 2024 records a recommendation to reduce the Appellate Authority pre-deposit in cases involving only a penalty and no tax demand, from 25% to 10%. A recommendation in a press release does not, by itself, establish that a statutory amendment was enacted or commenced. Do not assume that the proposed 10% treatment applies to your appeal without confirming the currently effective Act amendment and commencement notification for the relevant date.
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This is a distinct issue from the general section 107(6) calculation described above. A penalty-only case should not be treated as though a Council recommendation automatically changed the operative rule. Verify the amendment and its commencement status for the date relevant to the appeal, and obtain case-specific advice if the applicable pre-deposit is unclear.
How the main filing decisions differ
| Issue | What to check | Practical consequence |
|---|---|---|
| Ordinary limitation or condonation | Whether three months from communication have passed, and whether sufficient cause supports a request for up to one further month. | The extra month is discretionary, so do not plan around it as an automatic extension. |
| Order uploaded or not uploaded | Whether the order is available in the portal application and what copy instruction applies. | If a copy must be supplied separately, track the seven-day period and retain submission proof. |
| Admitted or disputed amount | Which amounts from the order are admitted and how much tax remains disputed. | Pay the full admitted amount and calculate 10% against remaining disputed tax, not the whole demand. |
| Mixed demand or penalty-only case | Whether the demand includes tax or is only a penalty demand, and the operative legal position. | Do not treat the 21 December 2024 GST Council recommendation as proof that a special 10% rule is in force. |
Common filing mistakes to avoid
- Counting from the wrong date: limitation ordinarily runs from communication of the order, so keep the service record rather than relying only on the order’s printed date.
- Treating the extra month as automatic: the further period is discretionary and depends on sufficient cause.
- Applying 10% to the whole demand: calculate the statutory percentage against remaining disputed tax, while paying the full amount admitted across the order’s components.
- Using an unverified forum: identify the competent Appellate Authority for the officer and jurisdiction involved in the order.
- Leaving the copy requirement until later: check whether the order is uploaded and follow the portal’s applicable copy instructions within the seven-day period.
- Stopping at the provisional acknowledgment: preserve it, but also verify issuance of final APL-02 and the appeal number.
- Submitting unsupported grounds: connect each challenge to the relevant finding and organize the evidence that supports it.
- Assuming the checklist is identical for every dispute: the records needed to support an appeal depend on the allegations and facts in the particular order.
- Relying on a recommendation as operative law: verify the effective Act amendment and commencement notification before applying a special pre-deposit rule to a penalty-only case.
Before you submit: final checklist
- Identify the order, issuing officer, competent Appellate Authority and date of communication.
- Check that the appeal is within three months, or prepare a supported request for condonation if necessary.
- Reconcile amounts created, admitted and disputed, and calculate the pre-deposit using disputed tax rather than the total demand.
- Complete APL-01 grounds and verification, attach relevant supporting records and use an authorized signing method.
- Follow the live portal instructions for the order copy, keep submission evidence, and confirm final APL-02.
Frequently Asked Questions
How do I appeal a GST demand order?
File an appeal to the competent Appellate Authority under section 107 using FORM GST APL-01. The GST portal FAQ gives the route Services > User Services > My Applications > Appeal to Appellate Authority > New Application; select Demand Order, enter and reconcile the figures, state your grounds, complete verification and follow the portal’s signing and order-copy instructions.
What is the time limit to appeal a GST order?
The ordinary period is three months from communication of the order. The Appellate Authority may allow up to one further month if satisfied that sufficient cause prevented timely filing; this is discretionary, not an automatic extension.
How much pre-deposit is required for a GST appeal?
Section 107(6) requires the full amount arising from the order that you admit, plus 10% of the remaining disputed tax. Do not calculate 10% on the entire mixed demand without separating tax from interest, fine, fee and penalty.
Which documents are needed for GST APL-01?
Prepare the demand order and communication record, appeal grounds and verification, a reconciliation of amounts created, admitted and disputed, proof of admitted dues and pre-deposit, supporting records for each ground, and the order copy required by the applicable rule and live portal workflow. Keep signing credentials and filing acknowledgments as well.
When is a GST appeal treated as filed?
The appeal rules and GST portal FAQ identify final FORM GST APL-02, with the appeal number, as the filing completion marker. Preserve the provisional acknowledgment too. If the order copy is required separately, the seven-day process can affect the date treated as filing, so retain proof of when the copy was submitted.
Does a penalty-only GST demand have a 10% pre-deposit?
A GST Council press release dated 21 December 2024 recorded a recommendation for a 10% pre-deposit in penalty-only cases, but the recommendation alone does not prove that an amendment was enacted and commenced. Verify the operative Act amendment and commencement notification for the relevant date before relying on that treatment.
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For a first appeal against a GST demand order, start with the communication date and competent Appellate Authority, then file APL-01 within three months if possible. Reconcile the full admitted amount separately from the remaining disputed tax, follow the portal’s order-copy instructions within seven days where applicable, and confirm that final APL-02 and the appeal number have issued. The 21 December 2024 GST Council recommendation on penalty-only cases should not be treated as an operative rule without checking enactment and commencement.
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