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For a first GST appeal, use the GST Portal path Services > User Services > My Applications > Appeal to Appellate Authority > New Application, complete FORM GST APL-01, upload the order and your grounds, pay the portal’s minimum pre-deposit of 10% of the disputed tax, and submit with EVC or DSC. The normal time limit is three months from communication of the order; sufficient cause can support a maximum one-month condonation. The case is legally treated as filed only when the authority issues final acknowledgement FORM GST APL-02 with an appeal number.
What you are filing, in one view
A GST appeal is a challenge to a decision or order made by an adjudicating authority. The first appeal is made to the Appellate Authority under section 107. A later appeal against an order under section 107 or 108 goes to the GST Appellate Tribunal (GSTAT) under section 112. The online route, form, deadline and acknowledgement differ between those stages.
| Question | First appeal | Further appeal |
|---|---|---|
| Forum | Appellate Authority under section 107 | GSTAT under section 112 |
| Main taxpayer form | FORM GST APL-01 | FORM GST APL-05 |
| Normal time rule | Three months from communication of the decision or order | Use the date and extension shown in the current GSTAT notice; the portal currently displays 31 July 2026 for the extended section 112 filing date |
| Pre-deposit information in the GST Portal FAQ | Minimum 10% of disputed tax before filing | Follow the amount and payment instructions applicable to the Tribunal filing |
| Evidence that filing is complete | Final APL-02 showing an appeal number | Tribunal filing acknowledgement and appeal number issued through the GSTAT process |
The 31 July 2026 date is a time-sensitive operational notice displayed by the GSTAT portal. Confirm that notice immediately before relying on it, because a later extension, notification or system instruction can change the effective date.
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Check the order, communication date and forum before opening the application
Start with the decision itself, not a reminder or a later date shown on a dashboard. Section 107 gives an aggrieved taxpayer or unregistered person three months from the date the decision or order was communicated. Preserve the communication evidence: the portal record, email, service record or other document that shows when you actually received it. That date controls the ordinary limitation calculation.
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Confirm that the document is appealable and identify the officer who passed it. The rank of that officer determines the first appellate authority under rule 109A. If the order is not yet available in your account, obtain a complete copy from the issuing office or portal before drafting grounds. A notice proposing a demand is not the same document as the final order that can be challenged.
Calculate the statutory deadline and condonation window
Ordinary three-month period
Count three months from communication of the order. Do not substitute the date printed on a later portal reminder, a payment screen or an internal note unless that is also the date on which the order was communicated. Work out the last day in advance and allow time for preparing attachments, making the pre-deposit and resolving portal errors.
Up to one additional month for sufficient cause
The Appellate Authority may admit a late appeal when sufficient cause is shown, but the condonation period is limited to one further month. A late filing is therefore not protected merely because the portal accepts a form. Prepare a concise explanation, a chronology and supporting proof for the delay, and upload them with the appeal or in the place the authority directs. Once the extra month has expired, the statutory power to condone under this rule is no longer available.
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- State the date of communication and the date you discovered the need to appeal.
- Explain each part of the delay rather than using a general statement such as “administrative reasons.”
- Attach records that corroborate the explanation, such as service evidence, illness records, change-of-authorised-signatory documents or portal outage records where relevant.
- File as soon as the cause ends; a condonation request does not extend the deadline automatically.
Identify the correct first Appellate Authority
Rule 109A routes the appeal according to the rank of the officer who issued the order. Use the order and the jurisdiction information on it, and check the authority shown by the portal before submitting.
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| Officer who passed the order | First appellate authority |
|---|---|
| Additional Commissioner or Joint Commissioner | Commissioner (Appeals) |
| Deputy Commissioner, Assistant Commissioner or Superintendent | An officer not below the rank of Joint Commissioner (Appeals) |
If the portal offers an authority that does not match the order, stop before submission and seek clarification from the jurisdictional office or a qualified GST professional. Filing to the wrong authority can create a jurisdiction and limitation problem that a later correction may not cure.
Forms used in GST appeals
| Form | Who uses it | Purpose |
|---|---|---|
| APL-01 | Taxpayer or other aggrieved appellant | Appeal to the Appellate Authority under section 107 |
| APL-02 | Appellate Authority | Provisional or final acknowledgement; the final version carries the appeal number |
| APL-03 | Authorised officer | Application by an officer under section 107(2) |
| APL-05 | Appellant before GSTAT | Appeal to the GST Appellate Tribunal under section 112 |
| APL-06 | Respondent to a GSTAT appeal | Memorandum of cross-objections before the Tribunal |
| APL-07 | Applicant under section 112(3) | Application to the Tribunal under that subsection |
For a normal taxpayer challenge to a demand order at the first level, APL-01 is the form you complete online. APL-02 is not a second form you prepare; it is the acknowledgement issued by the authority after your submission is processed.
Prepare the information and files before starting
Draft the appeal offline first. The portal session can time out, and a well-organised file makes it easier to check that the form, attachments and payment all describe the same order.
- GSTIN or, for an unregistered appellant, the identity details requested by the portal.
- Order number, order date, issuing authority and date of communication.
- Relevant tax period, tax heads, interest, penalty and other amounts shown in the order.
- A short statement of facts in chronological order.
- Numbered grounds of appeal, each tied to a finding or calculation in the order.
- The verification required in APL-01, signed in the prescribed manner.
- A readable copy of the order and supporting evidence such as returns, invoices, reconciliations, contracts, correspondence and earlier submissions.
- Details needed to make and prove the pre-deposit payment.
- Authorisation and digital-signature or electronic-verification credentials for the person submitting.
Use descriptive filenames and keep the same numbering in your grounds and evidence index. Check the portal’s current file-type, size and page limits immediately before upload; those technical limits can change even when the statutory form does not.
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Step-by-step: file the first appeal on the GST Portal
- Open the appeal application. Sign in to the GST Portal and go to Services > User Services > My Applications > Appeal to Appellate Authority > New Application. Select the relevant order type, especially if you are challenging a demand order.
- Choose APL-01 and enter order details. Enter the order number, date, tax period, issuing authority and communication date exactly as they appear in the order. A mismatch can delay validation or make it difficult for the authority to connect the appeal with the underlying case.
- Describe the facts. Use the statement-of-facts field to set out what happened, what was filed, what the officer decided and which parts you dispute. Keep factual chronology separate from legal arguments so the authority can follow the record.
- Write specific grounds. Number each ground. Identify the finding or computation challenged, explain the legal or factual error, and state the relief sought. Do not rely on a bare sentence such as “the order is wrong”; connect each ground to an attachment or record where possible.
- Complete verification and sign it. APL-01 requires grounds and verification to be signed in the prescribed manner. Check the signatory’s capacity and authority, then use the digital-signature or electronic-verification method offered for the applicant.
- Attach the order and evidence. Upload the order and supporting documents in the permitted format. If the portal has not already received the order, use the self-certified-copy process described below; do not assume an order visible in a reminder screen is the same as an uploaded order document.
- Pay the pre-deposit shown by law and the portal. The GST Portal FAQ states: “Minimum of 10% of the disputed tax needs to be paid as pre-deposit (as per law) before filing an appeal.” Complete the payment before final submission and save the challan, bank reference or electronic payment record. Treat the disputed-tax figure as the amount actually contested in the order; do not calculate the percentage from an unrelated total such as turnover.
- Submit using EVC or DSC. The FAQ states that a digital signature certificate is mandatory for companies and LLPs. Other applicants may see electronic verification or DSC options according to their profile and the portal’s current rules. Confirm the submission status rather than closing the browser after payment.
- Save the provisional acknowledgement and ARN. Download the acknowledgement, application reference number, payment proof and a complete copy of the submitted form and attachments. These records are useful if the portal later shows a validation error or the authority asks when you filed.
- Obtain the final APL-02. The appeal is treated as filed only when the final acknowledgement, indicating the appeal number, is issued. A provisional acknowledgement or ARN proves that data was submitted, but it is not the final appeal-number acknowledgement described in the CBIC rules.
The seven-day copy rule can change the effective filing date
Where the order is not uploaded with the electronic application, submit a self-certified copy within seven days. The GST Portal FAQ and the appeal rules state that if the copy is submitted later, the date on which that copy is submitted is treated as the filing date. This can move an otherwise timely application outside the three-month period.
After clicking submit, check whether the system has a separate task for the copy. Upload the complete order, certify it as required, note the upload timestamp and retain the confirmation. If a technical problem prevents the seven-day upload, record screenshots, ticket numbers and correspondence and contact the jurisdictional office promptly; do not rely on an unverified assumption that the first submission date will remain effective.
What happens after submission
Track the application
Use My Applications to monitor status, notices, requests for documents and the issue of APL-02. Download every notice and reply through the channel specified. Calendar each response date separately from the original appeal deadline.
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Submission, issuance of a provisional acknowledgement, issuance of final APL-02 and admission for hearing are separate procedural events. The final appeal number establishes filing under the quoted rule; the authority may still examine limitation, pre-deposit, jurisdiction, documents and the merits before proceeding.
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Keep an indexed case file
Retain the order, communication proof, APL-01 data, grounds, statement of facts, verification, every attachment, payment challan, ARN, provisional acknowledgement, final APL-02 and all subsequent notices and replies. Store a copy outside the portal in case an account, user role or download link later changes.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Appealing a section 107 or 108 order to GSTAT
A further appeal against an order under section 107 or 108 lies to the GST Appellate Tribunal under section 112 when the statutory conditions for a Tribunal appeal are met. The GSTAT portal is the electronic route. Its current notice displays 31 July 2026 as the extended section 112 filing date and provides an intent-to-file facility. Because that date is a live portal notice accessed in 2026, verify the notice and any later circular before filing or relying on the extension.
Use the Tribunal form, not APL-01
APL-05 is the appeal form for GSTAT. APL-06 is a memorandum of cross-objections for the respondent, and APL-07 is an application under section 112(3). These forms belong to the Tribunal stage and should not be substituted for the first appeal form.
Carry forward a complete record
Prepare the order being challenged, the first-appeal filings and acknowledgement, grounds, evidence and proof of any required payment in the format requested by the Tribunal portal. The Tribunal’s own instructions control technical fields, document limits and any additional steps, so read the current filing screen before uploading.
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Common filing problems and practical fixes
The portal shows a different order date
Compare the order, communication evidence and portal record. The limitation calculation is tied to communication of the decision. Keep a written explanation and proof if the portal metadata is incorrect, and ask the jurisdictional authority how to correct the record before submitting.
The order cannot be selected
Check that you are using the correct GSTIN, tax period and order type, and that the issuing authority has uploaded or transmitted the order. Do not select an unrelated order merely because it is available in the list. Capture the error and contact support or the jurisdictional office if the correct order remains unavailable.
Payment succeeded but submission failed
Do not pay again immediately. Save the challan and bank reference, confirm the amount is reflected in the electronic liability or appeal screen, then retry submission. If the amount is debited but not displayed, open a portal ticket and preserve the transaction timestamps.
Only a provisional acknowledgement appears
Check for validation messages, missing attachments, the seven-day copy task and pending authority processing. The legally significant milestone is final APL-02 with an appeal number, so download it as soon as it is issued.
You missed the ordinary deadline
Check whether the filing is still within the additional one-month condonation window. File immediately with a detailed sufficient-cause request and evidence; do not wait for a response before submitting the appeal and required payment.
Digital signature or EVC fails
Verify that the authorised signatory is mapped to the GSTIN, the DSC is valid and the signing utility or browser component is current. Companies and LLPs must use DSC according to the portal FAQ. If EVC is offered but unavailable, resolve the profile or mobile-number issue before the limitation period expires.
Final pre-submission checklist
- The order and communication date are identified and preserved.
- The officer’s rank and the correct first Appellate Authority match rule 109A.
- The application is being made within three months, or a documented sufficient-cause request is included within the possible one-month condonation period.
- APL-01 contains accurate order details, statement of facts, numbered grounds and prescribed verification.
- The order and supporting evidence are attached in the portal’s accepted format.
- The minimum 10% disputed-tax pre-deposit stated in the GST Portal FAQ has been paid before filing, with proof saved.
- The signatory has used the permitted EVC or DSC method; a company or LLP has used DSC.
- The ARN, provisional acknowledgement, payment reference and submitted files are downloaded.
- If the order was not already uploaded, its self-certified copy has been submitted within seven days and the confirmation retained.
- Final APL-02 with an appeal number has been issued and stored.
- My Applications is being checked for notices and the separate admission or hearing process.
The safest operational test is simple: you should be able to show the order, the communication date, the completed APL-01, proof of the required payment, the ARN and the final APL-02 appeal number in one file. If any of those is missing, treat the appeal as incomplete until the portal or the authority confirms the next required step.
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