If you want to challenge a GST demand order, file an appeal in FORM GST APL-01 with the Appellate Authority within three months from the date the order was communicated. For a first appeal under section 107 of the Central Goods and Services Tax Act, pay the full amount you admit is payable and 10% of the remaining disputed tax. Once that payment is made, recovery of the balance is deemed stayed under section 107(7); a separate discretionary stay application under that subsection is not required. Your order, communication date, applicable State or Union Territory law, and any special relief provision may affect the steps, so check them before filing.
Who can appeal and when is the deadline?
An aggrieved taxpayer or an unregistered person may appeal to the Appellate Authority. The GST Portal’s FAQ states that the appeal must be filed within three months from the date the order is communicated. The Appellate Authority may allow up to one further month if sufficient cause prevented timely filing; that is not an automatic extension. The FAQ does not establish a general power to condone delay beyond that additional month. GST Portal appeal FAQ
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Use the communication date—not simply the date printed on the order—to calculate the ordinary deadline. Keep evidence of when and how it was communicated. The cited central materials do not resolve a case-specific limitation calculation or every State and Union Territory variation. Check the governing enactment and any special provision or relief scheme applicable to your order.
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Section 107(6) of the CGST Act requires payment of:
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- the full amount of tax, interest, fine, fee and penalty that you admit is payable; and
- 10% of the remaining disputed tax arising from the order.
The percentage component is calculated on disputed tax, not on every component of the demand. If the order involves multiple tax heads, periods or classifications, identify the admitted and disputed amounts carefully; the statutory text cited here does not determine how a particular order’s components should be allocated. CGST Act, sections 107 and 112
After the section 107(6) payment, section 107(7) provides: “Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.” This statutory stay concerns recovery of the balance; it is tied to making the prescribed payment. Merely preparing an appeal or submitting an incomplete filing does not, by itself, meet that condition. The GST Portal FAQ describes the balance disputed amount as flagged non-recoverable when the appeal is admitted. GST Portal appeal FAQ
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How to file the appeal on the GST Portal
- Review the order. Note the issuing authority, order type, communication date, demand components, and which amounts you admit or dispute.
- Prepare FORM GST APL-01. Set out your grounds of appeal and attach supporting documents. Link each factual or legal ground to the relevant finding in the order and the record you rely on.
- Open the appeal application. On the GST Portal, go to Services > User Services > My Applications. Set Application Type to Appeal to Appellate Authority, select New Application, and choose Demand Order. Confirm that the selected order is the one you intend to challenge. GST Portal appeal FAQ
- Pay the required amount and submit. Pay the admitted dues and the disputed-tax pre-deposit required for the section 107 appeal, then complete the portal filing.
- Complete the order-copy requirement if needed. If the order is not uploaded, the portal FAQ says to submit a self-certified copy within seven days. If you submit it later than seven days, the date of that later submission becomes the filing date under the FAQ. GST Portal appeal FAQ
- Retain the acknowledgments. Keep the provisional acknowledgment, proof of document submission and final acknowledgment with the appeal number. Under the appeal rules, the appeal is treated as filed when FORM GST APL-02, the final acknowledgment, is issued. CBIC appeal rules
Portal labels and screens can change. If a label differs, use the Portal’s current appeal guidance and ensure the application is for the correct demand order. Verify that the payment and documents are reflected and that the filing has reached the final-acknowledgment stage.
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What to check after filing
- Confirm the final APL-02 acknowledgment and appeal number are issued, and save copies with the order and payment evidence.
- Check that the admitted dues and pre-deposit appear correctly in the payment record.
- Track the appeal and review the decision summary. The rules provide for FORM GST APL-04, which indicates the final amount of demand confirmed. Compare it with the original demand and your payment record before deciding what to do next. CBIC appeal rules
How a later Tribunal appeal differs
A Tribunal appeal is a separate stage, not an extension of the first-appeal pre-deposit. Section 112(8) requires full payment of admitted dues and an additional 20% of the remaining disputed tax, in addition to the section 107(6) amount. Section 112(9) deems recovery of the balance stayed once those payments are made, until the Tribunal appeal is disposed of. The materials cited here do not establish the applicable Tribunal limitation period; verify the current statutory text and any relevant commencement notification before relying on a deadline. CGST Act, sections 107 and 112
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.When to get case-specific help
Seek advice from a qualified indirect-tax professional if the communication date is uncertain, the deadline is close, the order spans multiple tax heads or periods, or a special provision may apply. The statutory steps identify the filing route and payment conditions, but the merits of grounds and treatment of a particular demand depend on the order and record.
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