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Start with the signed adjudication order and its FORM GST DRC-07 summary on the GST Portal. Reconcile tax, interest, penalty and credits against your returns, invoices, payments and electronic liability register. If you disagree, the ordinary first appeal is FORM GST APL-01, generally due within three months of communication. The usual statutory payment is the full amount you admit plus 10% of the remaining disputed tax; recovery of the balance is deemed stayed after that payment under Section 107.
What a GST demand order contains
A GST demand is established by the adjudication order, not by a ledger entry alone. The order should explain the period under examination, the tax head or heads involved, the legal provision, the officer’s reasoning, and the amounts determined. The portal also carries a FORM GST DRC-07 summary. Under Rule 142 of the Central Goods and Services Tax (CGST) Rules, that electronic summary is treated as the notice for recovery. It is therefore operationally important, but it does not replace reading the signed order and its reasons. See the CGST Rules, Rule 142.
The state or Union territory enactment applied to the transaction can affect the legal route and wording. The CGST framework generally runs in parallel with State GST and Union Territory GST laws, but use the enactment and order that actually govern your case.
First, collect and preserve the complete record
Sign in to the official GST Portal and preserve every relevant file before trying to calculate a balance. Portal labels can change, so use the current demand and order record as well as the appeal workflow described below.
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- The complete signed adjudication order, including annexures and computation sheets.
- The DRC-07 summary and the order number shown in the portal.
- The show-cause notice, statement, relied-upon documents, your reply and any hearing submission or order-sheet record.
- Evidence of the date and manner in which the order was communicated. The appeal period runs from communication, so retain the portal timestamp, email, download record or other reliable proof.
- Relevant returns, invoices, credit notes, e-way or other transaction records, reconciliations and correspondence.
- Payment challans, offsets and entries in the electronic tax liability register (PMT-01).
Write down the order number, order date, adjudicating authority, statutory section cited, tax periods, GSTIN, tax heads and communication date. These identifiers should be copied consistently into your calculation and APL-01.
Find the order and DRC-07 on the GST Portal
Demand-side review
Open the portal’s demand or order record for the relevant GSTIN and period. Confirm that the DRC-07 identifies the assessed tax, interest and penalty and that its reference matches the operative order. Download both documents rather than relying on a screen view. If the summary and the order differ, record the difference and raise it through the appropriate statutory or portal channel; do not silently assume that the discrepancy is harmless.
Appeal application path
When preparing an appeal, the GST Portal FAQ describes this route: Services → User Services → My Applications, then the appeal application and a new application. Select order type Demand Order. Check the live portal labels immediately before submission because menus and validations can be revised. The relevant instructions are in the GST Portal APL-01 demand appeal FAQ.
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Build a component-by-component calculation
Do not treat the amount on DRC-07 as one undifferentiated debt. Create a workpaper with one row for every tax period and tax head—central tax, state or Union territory tax, integrated tax and cess where applicable. Use separate columns for the amount in the order, your recalculation, payments or credits posted, and the resulting balance.
| Component | What to verify | Evidence to attach |
|---|---|---|
| Principal tax or cess | Tax period, supply or transaction category, tax head, taxable value, rate, input-tax-credit treatment and the officer’s arithmetic | Returns, invoices, credit notes, ledgers, reconciliations and transaction-level schedules |
| Interest | Statutory provision, notified rate, principal on which interest is charged, start and end dates, and whether intervening payments change the base | Order calculation sheet, payment dates, return filing dates and a date-by-date recomputation |
| Penalty | Provision invoked, factual findings, period, minimum or maximum rules and reasons for the amount selected | Notice, reply, hearing record and the order’s findings on conduct and evidence |
| Fees or other charges | Legal authority, period and whether the amount is already discharged or credited | Portal ledger entries, challans and the relevant statutory calculation |
| Payments and credits | Whether each payment is posted to the correct tax head and period and how the law applies it among tax, interest and penalty | Challans, electronic liability register and payment-rule analysis |
PMT-01 is the electronic tax liability register. Compare each posting with your challan and with the allocation used in the order. The CBIC payment rules explain how payments and relief affect ledger entries. A payment that exists in a bank statement but is not posted to the relevant liability needs to be identified separately; it should not be subtracted twice or ignored.
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How to recalculate tax, interest and penalty
Principal tax
Reperform the officer’s calculation from the underlying transactions. Tie every disputed figure to a return period and tax head. Check whether the order used the correct taxable value, rate, place-of-supply treatment, exemption or reverse-charge position, and credit adjustment. Keep an arithmetic bridge from the source records to the amount in the order and then to your proposed amount.
Interest
There is no single GST interest formula that can safely be applied to every demand. The result depends on the liability type, statutory provision, notified rate and legally relevant start and end dates. Recalculate in dated intervals when the principal changes, such as after a return filing or payment. If the order gives no intelligible basis for its rate, period or principal, make that lack of explanation a specific issue in your grounds rather than inserting a generic percentage.
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Penalty is not automatically a percentage of tax. Identify the exact provision, the conduct or omission found, the applicable minimum or maximum and the reasons the officer selected the stated amount. Separate a challenge to the underlying tax from a challenge to the legal and factual basis for penalty; they may require different evidence and arguments.
Net balance
For each row, show: amount determined in the operative order; valid payments or credits; your recalculated tax, interest, penalty and other charges; and the balance you accept or dispute. Keep admitted and disputed amounts separate. The same schedule will support the pre-deposit calculation and the figures entered in APL-01.
Decide what is admitted and what is disputed
Mark every component and tax head as either admitted, disputed or partly disputed. An admitted amount is the portion you accept as payable from the impugned order, after considering credits that are legally available. A disputed amount is the portion you contest in the appeal. Do not label all interest or penalty as “disputed tax”: Section 107’s first-appeal pre-deposit is calculated by reference to disputed tax, while the form separately asks for tax or cess, interest, penalty, fees and other amounts by tax head.
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Make a second schedule that totals, by tax head:
- admitted tax and other admitted amounts;
- disputed tax or cess;
- 10% of the disputed tax for the first appeal; and
- payments already made that the portal and order credit to this liability.
Have the arithmetic checked independently. A mismatch between the schedule, the portal pre-deposit demand and APL-01 can delay acceptance or create an avoidable deficiency.
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Section 107(6) of the CGST Act requires two elements for the ordinary first appeal:
- payment in full of the amount admitted from the impugned order; and
- 10% of the remaining disputed tax, subject to the statutory framework.
The 10% is tied to disputed tax, not automatically to the combined total of tax, interest, penalty and fees. Calculate it separately for the relevant tax heads and follow the allocation shown in the order and portal. Section 107(7) states that recovery of the balance is deemed stayed once the required payment has been made. Filing an application by itself is not the statutory trigger for that deemed stay.
The governing provision and appeal route are set out in Section 107 of the CGST Act. Because the order’s section and facts can change the treatment of amounts, confirm the final figures against the actual order and current portal validation before paying.
Meet the appeal deadline
Section 107(1) provides that an aggrieved person may appeal within three months from the date the decision or order is communicated. The Appellate Authority may allow up to one further month where sufficient cause for delay is shown. The statutory sentence is reproduced in the CBIC CGST Act text.
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Build a date line before drafting:
- Record the communication date supported by your evidence.
- Count the ordinary three-month period under the applicable law.
- If that period has expired, assess whether the additional one-month condonation window remains and prepare a specific explanation and supporting proof of sufficient cause.
- Do not assume that an attempted filing, an unuploaded order or a portal outage automatically extends limitation. Preserve screenshots, tickets and correspondence, but obtain advice on the legal effect.
If the deadline is close, submit a complete application and payment arrangement as early as the portal permits. A later attempt to perfect an incomplete filing may be treated differently from a valid filing date.
Prepare and submit FORM GST APL-01
Information the form requires
The prescribed FORM GST APL-01 separates the order and the relief you seek. Prepare the following before opening the application:
- GSTIN, legal name, address and authorised signatory details.
- Order number, date, adjudicating authority, statutory section and communication date.
- Goods or services, tax periods and tax heads concerned.
- Component-wise amounts for tax or cess, interest, penalty, fees and other charges.
- A concise statement of facts that sets out the chronology and identifies the documents relied upon.
- Numbered grounds of appeal that connect each legal or factual error to the relief requested.
- A prayer specifying whether you seek deletion, reduction, recalculation, credit for payments, remand or another permissible relief.
- Your choice on whether you wish to be heard in person.
Upload the record
Upload the signed order, DRC-07, notice, replies, hearing material, calculations and payment evidence in the format and size accepted by the portal. Name files so an officer can match each document to a ground. Keep the original files and a submission copy with hashes or other internal version control where your organisation uses it.
Submit and obtain the acknowledgment
Follow the portal’s current validation, pay the required admitted amount and disputed-tax pre-deposit, and submit APL-01. The portal FAQ identifies FORM GST APL-02 as the final acknowledgment carrying the appeal number. Download it and record the acknowledgment date, appeal number and payment reference.
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If the order is not uploaded on the portal, the FAQ describes submitting a self-certified copy within seven days. Where that copy is submitted later, the document-submission date is treated as the filing date under the stated workflow. This timing consequence makes it unsafe to wait for an upload; preserve the order and follow the live instructions carefully.
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Write grounds that the authority can decide
Organise grounds by issue instead of repeating the entire history. A practical sequence is:
- Jurisdiction and procedure: identify notice, hearing, authority and communication defects that affected the decision.
- Tax liability: show the transaction, return or classification error and the corrected figure.
- Input tax credit or reconciliation: match each credit or adjustment to invoices, returns and ledger evidence.
- Interest: challenge the statutory provision, rate, dates, principal or payment allocation with a dated schedule.
- Penalty: address the provision, factual findings, mens rea or other statutory conditions where relevant, and the amount selected.
- Payments and credits: identify challans and PMT-01 entries omitted or allocated incorrectly.
- Relief: state the exact deletion, reduction or recalculation requested for each disputed component.
Each ground should cite a page, annexure or ledger entry in your evidence bundle. Avoid broad claims such as “the demand is wrong” without a replacement calculation.
What happens after filing
Keep APL-02, payment proof and every uploaded document together. Monitor portal notices and requests for clarification, and respond within the stated period. The deemed stay described in Section 107(7) follows the prescribed payment; it is not a promise that every collection action, separate liability or unrelated period is suspended. Continue reconciling the ledger so later postings do not obscure the amount under appeal.
If the authority or portal shows a balance that conflicts with your paid pre-deposit, compare the order, DRC-07, PMT-01 and payment references and raise the discrepancy promptly. Do not make a second payment merely to conceal an allocation error without obtaining advice on the consequences.
Check whether Section 128A can apply
Section 128A provides a possible waiver of interest or penalty in specified eligible cases after payment of tax and compliance with the governing conditions. Eligibility depends on the covered demands and periods, the statutory dates and the particular order; an old order is not automatically eligible. CBIC Circular 238/32/2024-GST explains the application process and refers to approval or rejection orders in SPL-05 and SPL-07, including situations where additional tax is determined in later proceedings. Read the circular at CBIC Circular 238/32/2024-GST and check current portal instructions.
Treat this as a separate eligibility analysis, not as a universal substitute for an appeal. Do not let an application under a waiver provision cause you to miss the Section 107 deadline unless the applicable law clearly provides that effect for your facts.
Choose a course of action using six questions
| Question | Why it matters |
|---|---|
| Is the amount or legal basis actually disputed? | A clear dispute supports grounds and determines the disputed-tax pre-deposit; an admitted amount must be paid for the ordinary appeal. |
| Is the three-month period still open? | Communication evidence and any possible one-month condonation window control whether the first appeal can be accepted. |
| What cash is required now? | Budget admitted dues and 10% of disputed tax separately from interest, penalty and other charges. |
| Could Section 128A apply? | Eligibility, payment conditions and covered periods must be tested against the circular and current instructions. |
| Can the documentary record prove the correction? | Invoices, returns, payment records and a reproducible calculation are stronger than unsupported assertions. |
| Are limitation, classification, fraud allegations or large sums involved? | These issues can materially change strategy and warrant advice from a qualified GST practitioner or lawyer. |
Common errors and how to prevent them
- Reading only DRC-07: use it as the recovery summary, then test every figure against the operative order and reasons.
- Using one interest formula: identify the statutory provision, rate and dates for each liability instead of applying a blanket percentage.
- Calculating 10% on the whole demand: isolate disputed tax; keep interest, penalty and fees in their own columns.
- Ignoring communication evidence: preserve the date that starts the limitation period.
- Assuming an appeal itself stops recovery: make the prescribed payment and retain proof of the statutory pre-deposit.
- Submitting an incomplete copy late: where the order is not uploaded, follow the seven-day self-certified-copy instruction and understand that a later submission can change the deemed filing date.
- Leaving payments unallocated: reconcile challans with PMT-01 and the tax head and period used by the order.
- Relying on a waiver without checking eligibility: test Section 128A’s covered periods, dates and conditions independently of the appeal analysis.
When professional review is prudent
Obtain case-specific GST advice when the demand involves substantial money, limitation or communication disputes, classification or place-of-supply questions, allegations of fraud or suppression, conflicting ledger and order records, or an interest calculation that cannot be reproduced. A professional can also test whether a State GST or Union Territory GST provision changes the route. The final liability and relief depend on the actual order and evidence, not on a generic calculator.
Quick Recap
A compact filing checklist
- Signed order and DRC-07 downloaded.
- Communication date proved.
- Notice, reply, hearing record and relied-upon documents assembled.
- Tax, interest, penalty, fees and payments reconciled by period and tax head.
- Admitted amount and 10% disputed-tax pre-deposit calculated separately.
- APL-01 facts, numbered grounds, relief and personal-hearing choice completed.
- Required files uploaded, payment made and APL-02 acknowledgment saved.
- Any Section 128A eligibility checked without abandoning the appeal deadline.
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