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In India, a first appeal against an appealable GST order is generally filed with the Appellate Authority within three months after the order is communicated. For a demand order, the GST Portal directs applicants to file FORM GST APL-01 through Services > User Services > My Applications > Appeal to Appellate Authority > New Application. Before starting, check the order’s issuing authority, statutory provision, communication date and disputed amounts: those details determine the route, deadline and pre-deposit. Refund decisions can require a separate appealability check; the demand-order portal instructions do not establish the route for every refund rejection.
This guide covers the India CGST process, not GST/HST appeals in Canada or tax appeals in other countries. It is general procedural information, not a decision about whether a particular order can be appealed or how its limitation period should be calculated.
Start with the order, not the portal
Read the complete decision or order and its accompanying notice before filing. The order identifies the decision-maker, legal provision, amount confirmed or refused, and any appeal instructions. Save the date and proof of when it was communicated to you; the first-appeal period generally runs from communication, not simply from the date printed on the order.
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Check that the decision is one the Appellate Authority can hear. The GST Portal FAQ’s demand-order examples include assessment orders under sections 62, 63 and 64, specified decisions concerning section 64(2), certain penalty orders, remanded matters and orders in listed demand proceedings. That list is not a blanket statement that every GST decision is appealable. If the order concerns a refund, identify its exact form, statutory provision and issuing officer, and verify the applicable appeal provision before selecting a portal route.
- Identify the authority: Confirm who issued the order and whether that officer is the adjudicating authority for the decision.
- Identify the provision and order type: Use the order’s legal basis to check appealability and the correct filing route.
- Record communication: Keep evidence of when and how the order reached you, because the ordinary limitation period is tied to communication.
- Separate admitted and disputed amounts: This is essential to understand the pre-deposit condition.
Do not rely only on a short portal label or the title of a notice. The relevant question is what decision the officer actually made, under which provision, and whether that kind of decision is appealable through the route you intend to use. The Portal FAQ gives examples for demand-order applications, but it does not determine every order type or every refund-related dispute. If the order’s legal basis or appeal instructions are unclear, resolve that uncertainty before choosing an application category.
Know the first-appeal deadline and pre-deposit
Deadline: three months, with limited possible condonation
The Goods and Services Tax Portal FAQ states that a taxpayer or an unregistered person aggrieved by an adjudicating authority’s decision or order may appeal to the Appellate Authority within three months from communication. The authority may condone a delay of up to one further month if sufficient cause prevented filing on time. Condonation is not automatic, and the additional month is not a routine extension. A late filer should check the governing law and whether the facts support a request explaining the delay.
Do not calculate a filing date from the order date alone or assume that a portal submission will cure a limitation problem. The actual communication date, nature of the order and applicable law matter. If the deadline is near or has passed, seek advice promptly and verify the current statutory text and official filing instructions.
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Pre-deposit: distinguish admitted dues from disputed tax
For a first appeal, the GST Portal FAQ states a minimum pre-deposit of 10% of the disputed tax before filing. CBIC explanatory material describes the condition as payment of admitted dues and 10% of the remaining disputed tax. The precise amount cannot be worked out from the percentage alone: it depends on what is admitted, what tax is disputed, any amounts already deposited and the law applicable to the order. Check the order and current governing provisions rather than treating 10% as a calculation of the whole demand or as a substitute for admitted dues.
Before making a payment, separate the amount you accept from the amount you challenge and check how the order breaks down the demand. The figure described as a minimum pre-deposit is not necessarily 10% of every component appearing in the order. Nor does the cited description supply enough information to calculate a particular taxpayer’s liability without the order, prior deposits and applicable provisions. If the amounts are unclear, get the calculation checked before filing.
The Portal FAQ says that after an appeal is admitted, the portal flags the balance disputed amount as non-recoverable. That is conditional on admission. Do not assume that merely beginning an appeal automatically suspends every recovery action.
File a first appeal for a demand order
For demand orders, the GST Portal FAQ gives the following application path and form. Portal labels and requirements can change, so check the live portal and the instructions applicable to your order before submitting.
- Open the application: Sign in to the GST Portal and go to Services > User Services > My Applications.
- Choose the appeal application: Set Application Type to Appeal to Appellate Authority, then select New Application.
- Select the order type: Choose Demand Order where that matches the order you are challenging.
- Complete FORM GST APL-01: Enter the order and appeal details requested by the portal, and provide the required supporting material. Check that the challenged order and amounts match your documents.
- Make the required pre-deposit: Determine admitted dues and disputed tax under the applicable provisions, then complete the required payment before filing.
- Sign and submit: The Portal FAQ describes signing with DSC or EVC and states that a DSC is mandatory for companies and LLPs. Follow the current portal prompts for the applicant type and application.
- Complete any document follow-up: If the order is not uploaded or the portal requires a certified copy or supporting documents separately, follow the timing and submission instructions below.
- Save the acknowledgements: Retain the provisional acknowledgement, any document-submission proof and the final acknowledgement bearing the appeal number.
Use the order and the live application prompts together. The listed path is specifically given for a demand-order application; it should not be read as a universal route for a refund rejection or another kind of GST decision. If a category does not accurately describe the challenged order, pause and verify the appropriate procedure rather than selecting a superficially similar option.
Signing requirements also depend on the applicant type and current portal instructions. The FAQ describes DSC or EVC signing and specifically says a DSC is mandatory for companies and LLPs. Check the live prompts for your applicant and application; do not assume that an instruction for one type of taxpayer applies identically to every filer.
Documents, acknowledgement and what counts as filing
Under the CBIC appeal rules, a first appeal under section 107(1) is made in FORM GST APL-01, electronically or otherwise as notified. The rules describe submission of the certified copy of the challenged order and supporting documents within seven days, followed by a final acknowledgement in FORM GST APL-02. The rules state: “The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.”
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The rules also distinguish filing dates according to when supporting documents arrive: where they are submitted within seven days, the filing date is the provisional acknowledgement date; where they arrive later, the filing date is the document-submission date. The GST Portal FAQ separately says that if the order is not uploaded, a self-certified copy must be submitted within seven days, and that a later submission makes the submission date the filing date. Read these instructions together with the current portal workflow for your application; the FAQ is framed around demand orders.
The seven-day document step is important because it can affect the date treated as the filing date. Do not treat an initial electronic submission as the end of the process if the order copy or supporting documents still need to be provided. Check whether the challenged order has been uploaded and what copy the current procedure requires. The rules describe a certified copy, while the Portal FAQ describes a self-certified copy when an order is not uploaded; follow the requirement that applies to your filing and confirm it through current official instructions.
- Keep a copy of FORM GST APL-01 and every document submitted with it.
- Keep proof of the order’s communication date, payment of admitted dues and pre-deposit, and any document upload or submission.
- Do not treat an initial or provisional acknowledgement as the final proof that the appeal has been filed. Confirm that the final acknowledgement and appeal number have issued.
- If a portal instruction appears inconsistent with the order or the applicable rule, check with the relevant authority or a GST professional before relying on it.
In practical terms, track each stage: the initial or provisional acknowledgement, any separate submission of the order or supporting papers, and the final acknowledgement in APL-02 with the appeal number. Keep the receipts together so you can establish what was submitted and when. The governing rules make the final acknowledgement significant, and delayed supporting-document submission can change the filing date; retaining the entire trail helps you verify the procedural status rather than assuming that a saved draft or initial receipt is enough.
If the decision concerns a refund
A refund rejection or other refund-related decision should not automatically be entered as a demand-order appeal. First determine exactly what was decided: for example, whether the order rejects a refund claim, modifies an amount, or arises from a different statutory process. Note its form, legal provision, issuing officer and communication date, then confirm whether that particular decision is appealable and which form and portal application apply.
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1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsCBIC explanatory material says an Appellate Authority may, after giving the appellant a reasonable opportunity to show cause, reduce a refund or input tax credit. That describes a power the authority may exercise in an appeal; it does not by itself establish the correct appeal route for every refund rejection. The actual order and applicable statute control. If the portal does not offer a matching order type, do not choose a demand-order category merely because it is available; verify the proper procedure.
This distinction matters in both directions: the existence of an Appellate Authority’s power to reduce a refund or input tax credit in an appeal does not prove that every refund decision follows the same filing route, and the demand-order examples do not answer every refund appealability question. Use the exact refund decision and the provision cited in it to identify the applicable process. If the order’s form, issuing officer or legal basis is missing or unclear, seek clarification before filing under a demand category.
First appeal and Tribunal appeal are different stages
A first appeal to the Appellate Authority under section 107 is distinct from a subsequent appeal to the GST Appellate Tribunal. The form, filing conditions and limitation depend on the stage and applicable rules. The table summarizes only the procedure established by the cited official materials; it does not determine the correct route or deadline for an individual case.
| Route | Form and filing | Payment or fee described in official material | Acknowledgement |
|---|---|---|---|
| First appeal to the Appellate Authority | FORM GST APL-01; for a demand order, the Portal FAQ gives the application path through My Applications. | The Portal FAQ states a minimum 10% pre-deposit of disputed tax; CBIC explanatory material also describes payment of admitted dues. Verify the case-specific calculation and current law. | CBIC rules describe a final acknowledgement in FORM GST APL-02; the appeal is treated as filed when the final acknowledgement with appeal number issues. |
| Appeal to the GST Appellate Tribunal | FORM GST APL-05 for an electronic appeal, according to the CBIC appeal rules. Check the current Tribunal and portal procedure. | CBIC rules describe a fee of ₹1,000 per ₹1 lakh of the relevant amount, subject to a maximum of ₹25,000. The applicable rule and notifications should be checked before relying on the figure. | CBIC rules describe provisional and final acknowledgement steps and supporting-document requirements for this route. |
CBIC explanatory material also describes an additional 20% pre-deposit at the Tribunal stage, subject to the overall statutory framework. Do not assume that this is the amount for every Tribunal matter or calculate it without checking the applicable provision, prior deposits and disputed amount.
These are separate stages, not interchangeable forms or payment rules. APL-01 is the first-appeal form described for an appeal under section 107(1); APL-05 is the electronic Tribunal appeal form described in the CBIC rules. The first-appeal deadline of three months from communication and possible condonation of up to one further month should not be carried over as the Tribunal deadline. Confirm the Tribunal limitation period and any special filing notification applicable to the particular order.
The Tribunal fee figure is also distinct from the pre-deposit. The CBIC rules describe a fee of ₹1,000 per ₹1 lakh of the relevant amount, capped at ₹25,000, while explanatory material describes a Tribunal-stage additional 20% pre-deposit subject to the statutory framework. Do not combine these into one payment or assume one replaces the other. Check the applicable rule, current notifications, prior deposits and disputed amount before calculating what is due.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Do not rely on the expired 2026 Tribunal extension
On 30 June 2026, the Ministry of Finance announced an extension of a specific GSTAT filing deadline under section 112(1) read with section 112(3), from 30 June to 31 July 2026. That date had passed by 9 October 2026, the date of the Ministry announcement referenced here, and is not a current future deadline. It should not be treated as an extension of the ordinary first-appeal period or as a deadline applicable to every Tribunal appeal.
The Ministry also reported 30,000 appeals filed in the final 15 days of that extension period and a peak of 5,500 daily filings. Those are reported portal filing volumes for that period, not evidence of the likelihood of success, current capacity or a general backlog.
The extension is historical context only. It concerned a specific Section 112 GSTAT filing deadline, not all appeals, and it does not tell a reader whether another deadline has since been extended. As of 9 October 2026, the announced 31 July 2026 date had elapsed. Anyone considering a Tribunal appeal should check current official notices and the order-specific limitation rules rather than relying on this expired date.
India GST and Canada GST/HST are not the same appeal route
This article assumes India’s CGST framework because the APL-01 process described above is an India procedure. Canada’s GST/HST process is different: Canada Revenue Agency guidance describes an objection-first route and a 90-day period to appeal to the Tax Court after specified CRA decisions. Do not use the Indian APL-01 form, Indian pre-deposit description or Indian portal steps for a Canadian matter. If the order was issued in another country, start with that jurisdiction’s tax authority and appeal rules.
Before you submit: a practical check
- Jurisdiction: Confirm that the order is under the India GST framework described here.
- Order and route: Match the issuing authority, statutory provision and order type to the correct appellate forum and portal option.
- Limitation: Calculate from the communication date under the applicable law; do not presume an extension.
- Amounts: Separate admitted dues from disputed tax and verify any required pre-deposit against the order and current provisions.
- Documents: Prepare the order, supporting documents and proof of communication and payment; check the current certified-copy or self-certification instructions.
- Submission proof: Track the application through to its final acknowledgement and appeal number, rather than stopping at an initial receipt.
- Refund matters: Verify appealability and procedure for the specific refund decision instead of assuming the demand-order route applies.
- Later appeals: If you are considering a Tribunal appeal, confirm its separate form, fee, pre-deposit and deadline rather than carrying over first-appeal rules.
Because the order type, limitation calculation, payment condition and portal workflow can be case-specific, check the current GST Portal guidance and statutory text before filing. For a disputed or high-value matter, a qualified GST practitioner or tax lawyer can assess the order and procedural risks.
Frequently Asked Questions
How long do I have to file a first GST appeal in India?
The GST Portal FAQ states that an appeal to the Appellate Authority is generally due within three months from communication of the order. The authority may condone up to one further month for sufficient cause, but this is not automatic. Check the actual communication date, order type and applicable law.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchWhich form is used for a GST appeal against a demand order?
For a first appeal under section 107(1), the CBIC rules identify FORM GST APL-01. For a demand-order application, the GST Portal FAQ lists Services > User Services > My Applications > Appeal to Appellate Authority > New Application, then selecting Demand Order.
Do I have to pay 10% before filing a first appeal?
The GST Portal FAQ states a minimum pre-deposit of 10% of disputed tax. CBIC explanatory material also describes payment of admitted dues and 10% of the remaining disputed tax. The precise amount depends on the order, admitted and disputed sums, prior deposits and current law.
Can I appeal a GST refund rejection using the demand-order process?
Do not assume so. Identify the refund decision’s exact form, statutory provision and issuing officer, then verify whether it is appealable and which form or portal route applies. The demand-order portal instructions do not settle the route for every refund decision.
When is a first appeal treated as filed?
CBIC’s rules say the appeal is treated as filed only when the final acknowledgement indicating the appeal number is issued. The rules describe a seven-day supporting-document process; if documents arrive later, the document-submission date may be treated as the filing date. Check the current instructions for your application.
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Is the 31 July 2026 GSTAT deadline still available?
No. The Ministry of Finance announced that date for a specific GSTAT filing extension under section 112(1) read with section 112(3). It had elapsed by 9 October 2026 and should not be treated as a current deadline or an extension for every Tribunal appeal.
The Bottom Line
For an India GST first appeal, begin with the order and its communication date, verify that the exact decision is appealable, and check the admitted dues and disputed-tax pre-deposit. Demand-order appeals generally use FORM GST APL-01, but a refund decision may require a different route. Follow the document-submission steps through to the final acknowledgement and appeal number, and confirm current official rules before filing.
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