Do these 3 things before closing this tab:
1Scan for outdated or missing drivers - takes under a minute2Clear out junk files and repair common Windows errors3Fix the driver behind crashes, sound loss and screen glitchesFor a first GST appeal, you normally have three months from the date the order was communicated. The appeal is filed in FORM GST APL-01, and the Appellate Authority can admit a late filing only when sufficient cause is shown, for up to one additional month. Before filing, pay the admitted amount in full plus 10% of the remaining disputed tax, subject to the current ₹20 crore ceiling. A tribunal appeal generally has a separate three-month window, uses FORM GST APL-05, and requires the section 107 deposit plus another 10% of the remaining disputed tax.
The dates run from communication of the relevant order, not simply from the order’s signing date. Tribunal commencement rules, statutory amendments, court directions and government extensions can alter the calculation, so check the live GST portal and the current consolidated Central and applicable State or Union-territory GST law before relying on a deadline.
As an Amazon Associate I earn from qualifying purchases.
GST appeal deadlines and deposits at a glance
| Issue | First appeal | Appeal to Appellate Tribunal |
|---|---|---|
| Forum and law | Appellate Authority under section 107 | Appellate Tribunal under section 112 |
| Form | FORM GST APL-01 | FORM GST APL-05 |
| Normal filing period | Three months from communication of the order | Generally three months; the effective start is the later of communication of the order or the notified tribunal-filing date |
| Late filing rule | Sufficient cause may support condonation for up to one additional month | Apply the statutory and notified tribunal rules in force for the relevant period |
| Money to be paid before filing | Admitted amount in full plus 10% of remaining disputed tax, capped at ₹20 crore; a penalty-only order requires 10% of the penalty under the current section 107 text | The section 107 amount plus an additional 10% of remaining disputed tax, with the additional statutory ceiling of ₹20 crore; the current text specifies 10% for a penalty-only tribunal appeal |
| Documents and acknowledgement | Order and supporting documents when requested, normally within seven days; final acknowledgement is APL-02 | Certified order and documents within seven days; the tribunal filing record must be complete |
| Fee | No separate fee is identified in the cited first-appeal material | ₹1,000 for every ₹1 lakh of tax, input-tax credit, fine, fee or penalty involved, capped at ₹25,000; a section 112(10) rectification application has no fee |
These are statutory and portal rules, not a guarantee that an authority will decide the case within a particular period. The official material does not establish a universal disposal time.
How the first-appeal deadline is calculated
Count from communication
Section 107(1) gives an aggrieved person three months from communication of the adjudicating order to file before the Appellate Authority. Preserve evidence of when communication occurred: a portal alert, email, digitally served order or other legally recognised delivery record can determine the last day. The date printed on the order may be earlier and is not automatically the starting point.
#1 Best Overall
When a late filing can be admitted
The Appellate Authority may condone a delay when sufficient cause prevented timely filing, but the current portal guidance limits that additional window to one month. A condonation request should identify the exact number of delayed days, explain the event that caused the delay, and attach evidence. Filing after the condonable period leaves the authority without the ordinary power to admit the appeal, subject to any court order or special statutory extension that applies to the case.
Protect the filing date
Uploading a draft or incomplete record does not by itself establish a valid appeal. The appeal is treated as filed only when the final acknowledgement carrying the appeal number, FORM GST APL-02, is issued after the filing record is complete.
First appeal: form, documents and online sequence
Complete FORM GST APL-01
FORM GST APL-01 is the prescribed appeal to the Appellate Authority. The form records:
- GSTIN, temporary ID or UIN;
- legal name and trade name;
- order number and date, date of communication, and the adjudicating officer;
- details of the authorised representative;
- amounts of disputed tax, interest, penalty and fees;
- a statement of facts, grounds of appeal and the relief or prayer sought; and
- the admitted and disputed portions of the demand.
State each ground clearly and tie it to the order, evidence and relief requested. Separate admitted amounts from amounts challenged; that distinction drives the pre-deposit calculation.
Rank #2
Attach the order and evidence
Submit the certified or self-certified copy of the order and the supporting documents required by the portal or Appellate Authority. Where the system permits the appeal to be started first, the order and supporting record must generally be supplied within seven days. Keep the upload receipt, payment challan and every version of the statement of facts.
Obtain APL-02
After the record is complete and the statutory payment is recognised, the Appellate Authority issues FORM GST APL-02, the final acknowledgement and appeal number. Record that number and the issue date. Until APL-02 is generated, do not assume that a saved application, temporary reference or payment alone has perfected the appeal.
Calculating the first-appeal pre-deposit
Tax demand
Pay the entire amount of tax that you admit as payable. In addition, pay 10% of the remaining disputed tax. The current statutory ceiling for that 10% component is ₹20 crore. GSTN’s appeal guidance describes the rule this way: Minimum of 10% of the disputed tax needs to be paid as pre-deposit (as per law) before filing an appeal. The wording does not eliminate the separate requirement to pay admitted tax in full.
Quick wins for a faster PC:
Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Illustrative calculation
Suppose an order demands ₹12 crore of tax and you admit ₹2 crore while disputing ₹10 crore. The first-appeal payment is ₹2 crore admitted tax plus ₹1 crore (10% of ₹10 crore), for a total of ₹3 crore. If the disputed tax were ₹300 crore, 10% would be ₹30 crore, but the statutory ceiling would limit that disputed-tax component to ₹20 crore, in addition to any admitted tax.
Penalty-only orders
Where the order is a penalty-only order, the current section 107 text requires 10% of the penalty rather than 10% of disputed tax. Identify the order’s legal components before paying; do not apply a tax-demand formula to a penalty-only case.
Effect on recovery
Once the required amount is paid, recovery of the balance covered by the appeal is stayed under the statutory scheme. The stay does not erase the demand or decide the merits; it prevents recovery of the unpaid balance while the appeal is pending, subject to the law and any later order.
Tribunal appeals under section 112
Work out the correct starting date
Section 112 generally allows three months. The effective start date is the later of communication of the order or the notified date on which tribunal filing begins. This later-date rule matters for orders issued before the tribunal became operational for the relevant jurisdiction. Check the notification applicable to your case rather than counting automatically from the order date.
Use FORM GST APL-05
File the appeal to the Appellate Tribunal in FORM GST APL-05. Submit the certified order and supporting documents within seven days when the filing workflow calls for a post-filing submission. Keep the tribunal acknowledgement, appeal number and proof of each payment.
Pay the cumulative deposit
A tribunal appellant must first satisfy the section 107 payment and then pay an additional 10% of the remaining disputed tax. The additional component is subject to a ₹20 crore maximum. Thus, a tax appeal can require a cumulative 20% of the remaining disputed tax (10% at first appeal and another 10% at tribunal), with each statutory ceiling applied to the relevant component, plus any admitted tax.
For a penalty-only tribunal appeal, the current section 112 text specifies 10% of the penalty. Because the treatment depends on the order and the applicable amended text, reconcile the portal calculation with the exact demand before submitting APL-05.
Tribunal fee
The filing or restoration fee is ₹1,000 for every ₹1 lakh of tax, input-tax credit, fine, fee or penalty involved, capped at ₹25,000. For example, an amount involved of ₹8 lakh produces a ₹8,000 fee, while ₹40 lakh reaches the ₹25,000 cap. An application to rectify an error under section 112(10) carries no fee.
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
DRC-03 payments and why the portal may still show a balance
A payment made through FORM GST DRC-03 is not automatically linked to the demand ID. GSTN’s advisory states that payments made through DRC-03 are not linked to the Demand ID. Consequently, a taxpayer may have paid money and still see an unpaid pre-deposit or demand balance when starting an appeal.
Use the demand-specific payment route
When available, use the portal’s Payment towards Demand function and select the relevant demand ID. This creates the association the appeal workflow can verify. If an earlier DRC-03 payment must be relied on, retain the form, challan, electronic liability register and a reconciliation showing the demand, amount and date. Contact the jurisdictional officer or portal support when the system cannot map the payment; do not assume that uploading the DRC-03 receipt alone satisfies the pre-deposit check.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Other GST appeal forms you may encounter
- APL-01: taxpayer’s appeal to the Appellate Authority under section 107(1).
- APL-02: final acknowledgement and appeal number issued once the first-appeal filing record is complete.
- APL-03: an officer’s application to the Appellate Authority under section 107(2).
- APL-05: appeal to the Appellate Tribunal under section 112.
- APL-06: memorandum of cross-objections before the Appellate Tribunal.
- APL-07: application to the Appellate Tribunal under section 112(3).
Choosing the wrong form can put the filing in the wrong procedural track. Match the form to the forum and the section cited in the order before you begin.
Practical filing checklist
- Save the order, its communication record and the portal reference showing service.
- Mark the three-month last date, and separately calculate any one-month first-appeal condonation limit.
- Classify the demand into admitted tax, disputed tax, interest, penalty and fees.
- Calculate the statutory pre-deposit, applying the ₹20 crore ceiling to the applicable 10% disputed-tax component.
- Pay through the demand-specific portal function where possible; reconcile any DRC-03 amount before filing.
- Prepare the statement of facts, grounds and prayer, then complete APL-01 or APL-05 with matching figures.
- Upload the order and supporting documents within the seven-day requirement shown in the workflow.
- Verify that the payment is reflected, submit the application and wait for the final acknowledgement and appeal number.
- Download APL-02 for a first appeal or the tribunal acknowledgement for an APL-05 filing, and preserve all receipts.
What if the deadline or acknowledgement is missed?
Before the ordinary period expires
File early enough to correct validation errors, payment mismatches or missing documents. A saved draft is not the same as a perfected appeal; monitor the status until the final acknowledgement is issued.
After three months but within the condonable month
File the appeal with a specific condonation application explaining sufficient cause and attaching proof. The Appellate Authority still has discretion; the extra month is a maximum, not an automatic entitlement.
After the condonable period
The ordinary section 107 route may no longer be available. Obtain case-specific legal advice promptly, check whether a court order, statutory amendment or government extension covers the relevant dates, and preserve evidence of service, attempted filing, payment and portal errors. Do not backdate a form or treat a DRC-03 receipt as proof that an appeal was filed.
Quick Recap
Key cautions for taxpayers
- Deadlines are tied to communication and, for tribunal matters, the applicable notified commencement date.
- The ₹20 crore ceiling limits the specified 10% disputed-tax component; it does not automatically remove admitted tax or other amounts required by the order.
- Penalty-only orders use a separate 10% rule in the current amended text.
- Recovery protection follows payment of the required pre-deposit, not merely the intention to appeal.
- Portal acknowledgements and demand mapping are part of the filing record; keep them with the order and payment evidence.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
