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You generally challenge a GST demand order by filing a first appeal under section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act). The ordinary limit is three months from the date the order is communicated to you—not automatically from the date printed on the order. The Appellate Authority can allow only one additional month when you show sufficient cause for the delay.
Before the appeal can proceed, pay all amounts you admit from the order and 10% of the remaining disputed tax. Once that statutory payment is made, recovery of the balance is deemed stayed. The correct forum, due date and amount depend on the actual order, proof of communication, issuing officer, applicable central/state enactment and current portal procedure.
What a first GST demand-order appeal does
A first appeal asks the prescribed Appellate Authority to examine a decision or order made under the CGST Act, a State GST Act or the Union Territory GST Act. The authority can confirm, modify or annul the appealed order after any further inquiry it considers necessary. This is different from simply replying to a show-cause notice: an appeal challenges an order that has already been issued.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallRead the entire order and annexures before doing anything. Note the statutory provision used, the authority’s designation and rank, the tax period, each component of the demand, the method and date of communication, and any directions about payment. Those details determine both the forum and the calculation.
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What is the GST appeal deadline?
Normal three-month period
Section 107(1) gives an aggrieved person three months from the date the decision or order is communicated. The communication date is therefore the critical starting point. A printed order date may be earlier and is not, by itself, proof of when the appeal clock began.
Preserve the complete order, every annexure, the portal download or service record, emails or other delivery evidence, and a written calculation of the last day. If more than one communication occurred, obtain advice on which event legally constitutes communication rather than choosing the most convenient date.
Only one extra month for sufficient cause
Under section 107(4), the Appellate Authority may admit an appeal during a further period of up to one month when sufficient cause prevented filing within the ordinary period. This is a limited condonation power, not a general extension for any length of delay. File as soon as possible and include a factual, supported explanation for every day or period of lateness.
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1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problems| Where you stand | What to do | Risk |
|---|---|---|
| Within three months of communication | Complete the payment and file the appeal promptly. | Do not wait for the final day; portal or document problems can consume the remaining time. |
| After three months but within the possible further month | File immediately with a specific condonation request and evidence of sufficient cause. | Admission is discretionary and the explanation must be credible. |
| More than one month beyond the ordinary limit | Obtain case-specific legal advice and check for a later notification or court order. | Section 107 itself does not provide a blanket route for this delay. |
How much pre-deposit is required for a GST appeal?
Separate admitted and disputed amounts
Section 107(6) creates a payment gate. Pay in full the amount of tax, interest, fine, fee and penalty that you admit from the order. In addition, pay 10% of the remaining disputed tax. The 10% base is the tax still in dispute, not automatically the entire demand and not the interest, fine, fee or penalty attached to it.
| Order component | First-appeal treatment |
|---|---|
| Tax you admit | Pay the full admitted amount. |
| Interest, fine, fee or penalty you admit | Pay the full admitted amount. |
| Remaining disputed tax | Pay 10% of this disputed-tax amount. |
| Disputed interest, fine, fee or penalty | The statutory 10% calculation described in section 107(6) is based on disputed tax; do not silently substitute the total demand. Verify the payment treatment for the particular order. |
Illustrative calculation
Suppose an order contains ₹4,00,000 of tax, ₹60,000 of interest, a ₹20,000 penalty and a ₹5,000 fee. You admit ₹1,00,000 of tax and ₹10,000 of interest. The remaining disputed tax is ₹3,00,000, so the statutory disputed-tax deposit is ₹30,000 (10%). The admitted payment is ₹1,10,000, subject to the exact amounts you formally admit and the payment instructions shown in the order and portal. This is an illustration, not a calculation for any individual case.
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Current rate and the older 12.5% relief
GST Council material records that the 2024 amendment changed the first-appeal pre-deposit to 10%, effective 1 November 2024. Older explanations may show different wording or discuss a cap that was not brought into force; do not use those historical notes to reduce or alter the current calculation.
A separate one-time relief for specified older orders used a 12.5% disputed-tax deposit. It required at least 20% of that deposit—equivalent to 2.5% of disputed tax—to come from the Electronic Cash Ledger, and covered specified demand orders passed by 31 March 2023. Its filing deadline was 31 January 2024. That window has closed and is not a standing method to revive a late appeal in 2026.
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Filing alone is not the statutory trigger. After the section 107(6) payment has been made, section 107(7) says that recovery proceedings for the balance amount are deemed to have been stayed. The stay therefore attaches to the prescribed payment condition. Keep challans, electronic liability-ledger entries and acknowledgements proving that the required amounts were paid.
If recovery action continues or a demand is not updated, compare the payment record with the order and appeal acknowledgement and seek prompt professional assistance. Do not assume that an appeal filed without the required payment automatically prevents every recovery measure.
How to identify the correct appellate forum
Use the order and officer’s rank
Rule 109A of the CGST Rules assigns the Appellate Authority by reference to the rank of the officer who made the decision. Confirm whether the order is under the central, state or Union Territory enactment and identify the issuing officer exactly as shown. A generic address or a forum chosen only because it is geographically convenient can result in rejection or delay.
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Common Adjudicating Authority orders
For an order made by a Common Adjudicating Authority consisting of an Additional or Joint Commissioner, Circular No. 250/07/2025-GST clarifies that the appeal lies before the Commissioner (Appeals) corresponding to the territorial jurisdiction of the Commissionerate in which that authority is posted. Check the circular’s applicable territorial table and current procedural directions; do not rely on a guessed Commissioner (Appeals) office.
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Forum checklist
- Copy the issuing authority’s name, designation and rank from the signed order.
- Identify whether the demand is under the CGST, SGST or UTGST legislation, or more than one enactment.
- Check the taxpayer’s registration and the relevant Commissionerate or state jurisdiction.
- For a Common Adjudicating Authority order, apply the 2025 routing clarification and verify the posting jurisdiction.
- Confirm the current common-portal selection, office code and filing instructions before submission.
How to file the first appeal
1. Assemble the record
Create a dated file containing the order and annexures, show-cause notice and reply, written submissions, relied-on invoices or returns, hearing correspondence, payment evidence and proof of communication. Make an index and label each document so the authority can locate the fact or argument to which it relates.
2. Calculate the payment and preserve proof
Prepare a worksheet separating admitted tax, admitted interest, fine, fee and penalty from disputed tax. Pay the admitted amounts and the 10% disputed-tax pre-deposit through the permitted GST payment mechanism. Save challans, bank references and ledger screenshots. If the order mixes central and state liabilities or contains adjustments, obtain a reviewed computation rather than rounding figures informally.
3. Complete FORM GST APL-01
The CGST Rules identify FORM GST APL-01 for a taxpayer’s first appeal. Enter the order number and date, communication details, statutory provisions, grounds of appeal, relief requested, payment particulars and authorised signatory information exactly and consistently. Upload the order and the supporting record in the format and size accepted by the current portal.
4. Submit the order and supporting documents within seven days
The procedure described in the CGST Rules requires the certified copy of the decision or order and supporting documents to be submitted within seven days of filing. Submission within that period preserves the provisional acknowledgement date as the filing date. If the documents are submitted late, the document-submission date becomes the filing date under the procedure. Keep the provisional and final acknowledgements together.
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Portal labels and workflows can change. Verify the current common-portal sequence, acknowledgement requirements and any jurisdiction-specific instruction immediately before filing. A successful upload screen without an acknowledgement number is not a substitute for preserving the official filing record.
5. File a condonation request when needed
If the ordinary three months has expired, attach a separate, clearly headed request under section 107(4). State the communication date, the date on which you discovered the order or impediment, the steps taken, the exact length of delay and the evidence supporting the explanation. Ask for admission within the additional one-month window; do not describe the request as an unlimited extension.
What evidence can be used on appeal?
The appellate procedure is built primarily on the record before the adjudicating authority. New evidence is restricted. The rules identify exceptions including evidence that was wrongly refused, material that could not be produced earlier for sufficient cause, or an order made without adequate opportunity to produce relevant evidence.
If you need to rely on something new, identify the document, explain why it was unavailable or refused earlier, and state its precise relevance. The reasons for admitting additional evidence must be recorded, and the other side must receive a reasonable opportunity to examine or rebut it. A late upload without an explanation is not a substitute for an evidence-admission request.
What happens after filing?
Hearing and decision
The Appellate Authority must give the appellant an opportunity of being heard. It may conduct further inquiry, then confirm, modify or annul the order. Organise oral submissions around the grounds already pleaded, the documents in the index and the specific relief requested.
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Decision timing and adjournments
Section 107 says that, where possible, the authority should hear and decide the appeal within one year. This is a qualified statutory direction, not a guaranteed service deadline. The Act also limits adjournments to three per party during the hearing, subject to the statutory conditions. Request an adjournment only when necessary and keep evidence of the reason.
If the ordinary deadline was missed
First determine whether you are still within the possible one-month condonation period measured from the end of the three-month limit. If so, file immediately with a supported sufficient-cause explanation. If that period has also passed, section 107 does not itself supply a general late-appeal remedy.
The closed 2023 relief cannot be presented as current: it concerned specified orders passed by 31 March 2023, required the 12.5% conditions described above and ended on 31 January 2024. A taxpayer with a later or substantially delayed appeal should obtain case-specific advice and check whether a subsequent notification or court order applies to that precise order.
Practical triage before you press “File”
| Question | Why it matters | Record to keep |
|---|---|---|
| When and how was the order communicated? | Starts the three-month clock. | Portal logs, email headers, service proof and downloaded order. |
| How much time remains? | Determines whether ordinary filing or limited condonation is possible. | Written calendar calculation using the communication date. |
| What is admitted? | Admitted tax, interest, fine, fee and penalty must be paid in full. | Signed computation and payment challans. |
| What tax remains disputed? | 10% of this amount is the first-appeal pre-deposit. | Reconciled demand worksheet. |
| Who issued the order? | Officer rank and jurisdiction determine the Appellate Authority. | Complete signed order and jurisdiction notes. |
| Are you adding evidence? | New material requires a recognised exception and explanation. | Evidence-admission request and supporting reason. |
| Did you complete the seven-day document step? | It affects which date is treated as the filing date. | Provisional and final acknowledgements. |
Common mistakes that can derail an appeal
- Counting from the printed order date: calculate from provable communication unless the applicable law and facts establish otherwise.
- Waiting for recovery action: the appeal and payment deadlines run independently; do not treat a recovery notice as the start of the appeal period.
- Depositing 10% of the whole demand: separate admitted dues and calculate the statutory percentage on remaining disputed tax.
- Assuming filing alone stays recovery: the deemed stay follows the prescribed section 107(6) payment.
- Using an expired amnesty: the 31 January 2024 relief is not an open 2026 route.
- Uploading evidence without an explanation: identify the rule-based exception and give the other side a fair opportunity to respond.
- Choosing a forum by guesswork: verify the officer’s rank, enactment and jurisdiction, especially for Common Adjudicating Authority orders.
- Ignoring the seven-day document requirement: late submission can shift the legally relevant filing date.
Information you should take to a tax professional
Professional advice is particularly valuable when service of the order is disputed, the one-month condonation period is approaching, the order combines central and state liabilities, the demand has several admitted and disputed components, or additional evidence is essential. Provide the complete order, communication trail, payment ledger, prior submissions, hearing record and a chronology. A professional can then test the limitation calculation, forum, deposit base and evidence strategy against the current enactment and portal instructions.
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