For an ordinary first appeal under section 107 of India’s Central Goods and Services Tax Act, the appellant generally must pay in full the amount admitted from the order, plus 10% of the remaining disputed tax. The appeal deadline is normally three months from communication of the order—not simply its date. A further month may be allowed for sufficient cause, but it is not an automatic extension. The appeal is filed in FORM GST APL-01, and the filing is not complete until the final acknowledgement with an appeal number is issued.
The key questions are therefore: what amount do you admit, how much tax remains disputed, when was the order communicated, and what order-specific rules apply? The calculation below explains the ordinary section 107 route. Penalty-only orders, waiver-related cases and cases involving previous payments need a separate check against the law and procedure applicable to the specific order.
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What is the GST demand-order pre-deposit?
A pre-deposit is the payment required to bring an ordinary first appeal under section 107 before the Appellate Authority. It is not 10% of the entire demand in every case. Under section 107(6), the appellant must pay the full amount admitted from the order and 10% of the remaining amount of tax in dispute. The statutory wording distinguishes the admitted components from disputed tax: admitted tax, interest, fine, fee and penalty are listed for full payment, while the 10% limb refers to disputed tax. Read the CGST Act, section 107 alongside the demand breakdown in the specific order.
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In practical terms, separate each demand component into two groups before calculating. The first is what you accept as payable; the second is the tax you contest. Do not automatically apply the 10% rate to disputed interest, penalty, fee or every other line in the total demand. The statutory pre-deposit formula described here is for the ordinary section 107 appeal, and an order or special procedure may require separate analysis.
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This distinction answers a common question: is the GST pre-deposit 10% of the total demand or only the disputed tax? For the ordinary section 107(6) calculation, the 10% is tied to the remaining tax in dispute. Separately, amounts you admit from the listed categories must be paid in full. Thus, a large total demand does not by itself tell you the pre-deposit: first separate admitted liabilities, disputed tax and other disputed components. Do not treat the 10% figure as a percentage of every tax, interest, fine, fee and penalty line added together.
Illustrative calculation
Suppose the order includes ₹20,000 of tax and ₹5,000 of interest that you admit, alongside ₹1,00,000 of tax that you dispute. On those assumptions, the ordinary statutory components are ₹25,000 for admitted amounts plus ₹10,000, which is 10% of the disputed tax. This is an arithmetic illustration, not a determination for a real case. Check the order, any payments already made, the applicable amendments and the legal treatment of each component before relying on a figure.
For this illustration, the admitted tax and interest total ₹25,000 and the disputed-tax pre-deposit is ₹10,000, making ₹35,000 in the two described components. The example does not establish how any other amount in an actual order should be classified. If part of a tax figure is admitted and part disputed, record the split clearly; if the order includes separate interest, penalty, fine or fee amounts, do not silently include them in the disputed-tax base. Reconcile each entry to the order and payment record.
How to calculate your amount before filing
- Read the complete order and its demand calculation. Record the amounts separately for tax, interest, penalty, fee and any other charge. Confirm which period and issues each figure relates to.
- Mark the amount admitted. Identify what you accept from the order. Section 107(6) requires payment in full of the admitted tax, interest, fine, fee and penalty that apply.
- Identify the remaining disputed tax. Work out the tax amount you contest after accounting for the amount admitted. Do not treat the total demand, including every other component, as the base for the 10% calculation.
- Calculate 10% of that disputed tax. Add this amount to the full admitted amount to identify the statutory payment components for the ordinary first appeal.
- Reconcile the calculation against payments and the applicable law. Check the payment records and whether a special provision or amendment affects your case. If the order is penalty-only, concerns a waiver application, or involves earlier payments, do not assume the ordinary calculation resolves the issue.
Keep a written calculation that maps each figure to the relevant line in the order and to the amount you admit or dispute. That makes it easier to fill in APL-01 consistently and to identify a mismatch before submission. The prescribed form calls for demand amounts created, admitted and disputed, with amounts broken out by category; it also asks for the dispute issue and period.
A practical working table can have columns for the demand component, amount created by the order, amount admitted, amount disputed, payments already made, and the amount included in the section 107(6) calculation. The table is a preparation aid, not a replacement for the prescribed form or a ruling on how a particular amount should be treated. Its purpose is to make the calculation traceable: another person reviewing the appeal should be able to see how the admitted total and disputed-tax figure were derived.
Do not confuse a disagreement over the amount with a disagreement over classification. If you dispute the tax itself, identify that amount as disputed tax for purposes of checking the ordinary formula. If you dispute interest, penalty, fee or another charge, keep it separately identified rather than assuming that the same 10% treatment applies. The statutory wording provided for the ordinary appeal does not state a general 10% pre-deposit on each of those disputed non-tax components.
How long do you have to appeal?
Section 107(1) sets the ordinary appeal period at three months from the date the order is communicated to you. The order date and communication date may differ, so preserve evidence of when and how it was communicated and use that date when calculating the deadline. The Act permits the Appellate Authority to allow a further period of up to one month if satisfied that sufficient cause prevented filing within the original period. That extra month is discretionary, not an automatic grace period. See section 107 of the CGST Act.
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Do not wait for the possible additional month as if it were part of the normal filing window. If you expect difficulty meeting the three-month deadline, take advice promptly and prepare to explain the delay and the sufficient cause relied on. The facts and supporting evidence matter to whether the authority will condone a late filing; the possibility of an extension does not guarantee one.
When checking your dates, distinguish the date printed on the order from the date it was communicated. The statutory period is measured from communication, so preserve the communication evidence with the order. Make a note of the relevant date and calculate the ordinary three-month period promptly; do not assume that the authority will treat a later date as the starting point without supporting facts. The possible further month is a limited discretionary power, not an extra period that every appellant automatically receives.
How to file FORM GST APL-01
FORM GST APL-01 is the prescribed form for an appeal to the Appellate Authority. The form asks for information including the taxpayer’s identity, the order number and date, the officer who passed it, the date of communication, any authorised representative, the issue and period in dispute, and the demand amounts. It also requires a statement of facts, grounds of appeal and the relief sought. Check the current applicable filing instructions and form fields before submission; a prepared checklist is not a substitute for the live requirements.
- Collect the order and deadline evidence. Keep the complete demand order and material showing when it was communicated. Make sure the order details you enter match the document.
- Prepare the admitted/disputed schedule. Reconcile the demand by tax, interest, penalty, fee and other charge. Note the amounts created, admitted and disputed, and record your pre-deposit calculation and payment evidence.
- Draft the statement of facts and grounds. Set out the relevant events in sequence, identify the specific findings or demand you challenge, and explain why. State the relief requested. Support the grounds with relevant records such as returns, invoices or ledger material where appropriate to the dispute.
- Complete and submit APL-01 using the applicable filing channel. Enter the taxpayer and order details, dispute period and issue, demand figures, and the other information required by the form. Confirm current portal instructions rather than relying on an old screen or process description.
- Submit the certified order copy and supporting documents within the applicable rule period. The published appeal rules describe a seven-day period for submitting the certified copy of the decision or order and supporting documents. Read the rule carefully, including its treatment of a copy submitted after seven days; do not assume that an initial portal receipt by itself settles the filing date.
- Save the final acknowledgement and appeal number. Under the CBIC-published rules, the appeal is treated as filed only when the final acknowledgement indicating the appeal number is issued. Retain the provisional receipt, uploaded documents, payment proof and final acknowledgement.
The procedural requirements, including the seven-day document rule and final acknowledgement, are set out in the CBIC appeal rules. The form itself is available in the CBIC-published CGST rules PDF. Filing channels and operational directions can change, so check the instructions that apply when you file.
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The distinction between an initial submission and a completed filing matters. The rules state that the appeal is treated as filed only when the final acknowledgement, indicating the appeal number, is issued. They also describe submission of a certified order copy and supporting documents within seven days, with a rule for the copy where it is submitted after that period. Read the applicable rule in full and keep evidence of when each required item was submitted. A provisional receipt is useful proof of an initial step, but it is not the final acknowledgement described in the rules.
Before submitting, compare the APL-01 fields with your working schedule: taxpayer and order details, communication date, dispute issue and period, demand created, amount admitted, amount disputed, facts, grounds and requested relief. Inconsistent totals or a missing period can make the appeal harder to understand. Save copies of the version filed and the documents uploaded, as well as payment evidence and both provisional and final acknowledgements. Confirm the live portal process and applicable instructions rather than relying on a prior filing experience.
Documents to assemble
- The complete order and evidence of the date it was communicated.
- A demand schedule showing tax and other components, and what is admitted or disputed.
- Records of payments relevant to the demand and the pre-deposit calculation.
- Relevant returns, invoices, ledger material or other records supporting the grounds of appeal.
- A concise statement of facts, grounds of appeal and the relief sought.
- Proof of submission and the final acknowledgement showing the appeal number.
This is a working checklist based on the form and published filing rules, not an exhaustive document list for every dispute. The documents needed depend on the order and the issues raised. Keep the order copy and communication evidence together with the calculation and the records that support your particular grounds, so that the filing can be checked against both the procedural information and the case being appealed.
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What happens to recovery after the pre-deposit?
Section 107(7) states that once the appellant has paid the amount under section 107(6), recovery proceedings for the balance amount are deemed stayed. The Act’s wording is precise: the deemed stay applies to recovery proceedings for the balance after the required payment. It does not mean the appeal has been allowed, that the disputed demand has been cancelled, or that every other consequence of the order disappears. The legal effect is described in section 107(7) of the CGST Act.
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The stay is therefore a consequence of making the required section 107(6) payment, not a prediction about the appeal’s outcome. Keep proof of the payment and the final acknowledgement with your appeal records. If the calculated payment is incomplete or the case falls under a different provision, do not assume the ordinary section 107(7) effect applies without checking the relevant law and facts.
Check the order type before applying the ordinary formula
The 10% calculation above addresses an ordinary taxpayer’s first appeal under section 107. First confirm what kind of order you have and which legal route applies. A penalty-only order, an order connected with a section 128A waiver application, or a case with prior payments may raise a different question from a standard demand containing disputed tax.
For a sound comparison, check whether the order demands tax as well as other amounts or involves only a penalty; identify the amount admitted and disputed; check the communication date; and establish whether an amendment or special procedure applies. The distinction matters because the ordinary section 107(6) language concerns admitted listed liabilities and a percentage of remaining disputed tax, while separate provisions or amendments may affect other order categories.
Penalty-only demands
A GST Council press release dated 21 December 2024 described a recommendation to reduce the pre-deposit for appeals involving only a penalty demand from 25% to 10%, with an intended effective date of 1 April 2025. A recommendation and intended date in a press release do not, by themselves, establish the final enacted provision or its commencement. Before using a percentage for a penalty-only order, verify the operative amending law and commencement instrument that apply to the case. The relevant announcement is the 55th GST Council meeting press release.
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Section 128A waiver-related cases
CBIC Circular No. 238/32/2024-GST addresses appeals connected with rejection of certain applications for waiver under section 128A, including whether an additional pre-deposit remains due in that defined context. Do not extend that clarification to unrelated orders or assume that every waiver-related appeal has the same payment treatment. Read the circular against the facts and procedural history of the particular case.
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If a waiver application or an earlier payment is involved, make a separate chronology of the order, application, decision and payments before relying on the ordinary calculation. The circular addresses a defined procedural situation, not all appeals that mention a waiver. The exact nature of the order and whether the case fits the clarification are essential to deciding what remains payable.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common mistakes that can put an appeal at risk
- Counting from the order date alone: the statutory period runs from communication, so preserve evidence of that date.
- Treating the extra month as automatic: it is a possible extension, subject to sufficient cause and the authority’s satisfaction.
- Applying 10% to the whole demand: the ordinary section 107(6) wording applies 10% to the remaining disputed tax, while admitted listed amounts are paid in full.
- Assuming every disputed component uses the same percentage: the ordinary percentage limb refers to disputed tax; keep disputed interest, penalty, fee and other charges separately classified.
- Ignoring the order category: penalty-only demands and section 128A-related matters may require a separate check of the operative provisions.
- Assuming an initial receipt completes filing: the rules tie filing to the final acknowledgement with an appeal number and specify document-submission requirements.
- Missing the certified-copy process: check the seven-day requirement and the rule’s treatment of a later-submitted copy; keep proof of submission.
- Using old portal directions without checking: verify current instructions and the applicable CGST and State or Union Territory law at filing time.
- Using an unreconciled total: check that the amounts in APL-01 match the demand schedule and the split between admitted and disputed amounts.
Case-specific checks before you submit
Before filing, verify the actual communication date, the type of order, the split between admitted and disputed amounts, the calculation of the pre-deposit, any payments already made, and the current document and portal instructions. The explanation here is general guidance on the ordinary section 107 route; the applicable State or Union Territory legislation, amendments in force and the individual order can affect how a particular appeal should be prepared.
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Frequently Asked Questions
How do I appeal a GST demand order?
For an ordinary first appeal under section 107, prepare and submit FORM GST APL-01 to the Appellate Authority within three months of communication of the order. Pay the admitted amount in full and 10% of the remaining disputed tax, subject to checking the order type and applicable law. Follow the certified-copy and supporting-document requirements, and retain the final acknowledgement with the appeal number.
Is the GST appeal pre-deposit 10% of the total demand?
Not under the ordinary section 107(6) formula described here. The 10% limb applies to the remaining amount of tax in dispute. Amounts admitted from the listed categories—tax, interest, fine, fee and penalty—must be paid in full. Do not calculate 10% on every component of the total demand.
Does the 10% apply to disputed interest, penalty or fees?
The ordinary section 107(6) wording refers to 10% of the remaining disputed tax; it does not state a general 10% deposit on every disputed non-tax component. Keep tax, interest, penalty, fine and fee amounts separate, and check whether an amendment or special provision applies to the order.
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Section 107(1) measures the ordinary three-month period from communication of the order, not simply the date printed on it. Preserve evidence of when and how it was communicated and use the applicable communication date when checking the deadline.
Can I get more time to file a GST appeal?
The Appellate Authority may allow a further period of up to one month if satisfied that sufficient cause prevented filing within the original period. This is discretionary, not an automatic grace period. The facts and supporting evidence for the delay matter.
When is an APL-01 appeal treated as filed?
The CBIC-published appeal rules state that the appeal is treated as filed only when the final acknowledgement indicating the appeal number is issued. The rules also describe submission of the certified order copy and supporting documents within seven days, including treatment of a copy submitted later. Check the rule and current filing instructions, and keep evidence of each submission.
What happens to recovery after I pay the pre-deposit?
Under section 107(7), after payment of the amount required by section 107(6), recovery proceedings for the balance are deemed stayed. That does not mean the appeal has succeeded, that the demand has been cancelled, or that every other consequence of the order disappears.
Is the pre-deposit for a penalty-only GST order also 10%?
A GST Council press release of 21 December 2024 described a recommendation to change the penalty-only pre-deposit from 25% to 10%, with an intended effective date of 1 April 2025. The press release alone does not establish final enactment or commencement. Verify the operative amending law and commencement instrument for the case.
Do section 128A waiver cases use the ordinary pre-deposit calculation?
Not necessarily. CBIC Circular No. 238/32/2024-GST addresses appeals connected with rejection of certain section 128A waiver applications, including whether additional pre-deposit remains due in that defined context. Check whether the case fits the circular and review its procedural history; do not generalize it to unrelated orders.
The Bottom Line
For an ordinary section 107 GST appeal, pay admitted amounts in full and 10% of the remaining disputed tax. File APL-01 within three months of communication, observe the certified-copy and supporting-document requirements, and keep the final acknowledgement with the appeal number. Check the actual order, current law and filing instructions—especially for penalty-only, waiver-related or prior-payment cases.
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