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To appeal a GST demand order in India, file Form GST APL-01 with the Appellate Authority through the GST Portal, ordinarily within three months from the date the order is communicated to you. Before filing, pay the admitted dues and the applicable pre-deposit. Submit the order copy within seven days and track the case until the portal issues the final APL-02 acknowledgment, which Rule 108 treats as the point at which the appeal is filed.
Check that the order is appealable and calculate the deadline
Section 107(1) of the Central Goods and Services Tax Act, 2017 allows a person aggrieved by an adjudicating authority’s decision or order to appeal to the Appellate Authority within three months from the date the decision or order is communicated. The communication date—not simply the date printed on the order—starts the ordinary period. Keep evidence showing when and how the order was communicated, and check the statutory basis and issuing authority on the order.
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The Act allows the Appellate Authority to admit an appeal up to one further month if satisfied that sufficient cause prevented filing within the ordinary period. This is a discretionary power, not an automatic extension or a guaranteed extra month. If you may miss the ordinary deadline, seek case-specific advice promptly rather than assuming a late appeal will be accepted.
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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minute| Filing milestone | What the rule or guidance says | Practical consequence |
|---|---|---|
| Ordinary appeal period | Three months from communication of the decision or order, under CGST Act section 107(1) | Use evidence of communication to calculate the deadline; the issue date alone may not establish it. |
| Possible late admission | Up to one further month for sufficient cause, at the Appellate Authority’s discretion, under section 107 | Do not treat this as an automatic grace period. |
| Order-copy submission | Certified copy within seven days of filing, under Rule 108 | A later copy can shift the date treated as the filing date. |
The GST Portal FAQ lists demand-related categories that can include orders under CGST Act sections 62, 63, 64, 73, 74, 74A and 76, certain penalty and rectification orders, and some enforcement orders. This is portal guidance, not a determination that every document labelled a demand is independently appealable. For example, a demand summary such as DRC-07 may accompany the underlying decision. Identify the actual decision you intend to challenge and confirm its appealability under the law applying to your case.
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Prepare the appeal and supporting records
Complete Form GST APL-01
Rule 108 provides for an appeal in Form GST APL-01 with relevant documents. Use the GST Portal demand-order appeal route and follow the prompts for the order in your case. The appeal should identify the decision being challenged and set out the grounds and relief sought clearly; make sure the uploaded records correspond to those grounds.
Build a case-specific document set
Include the complete appealed order and the records needed to substantiate the issues you raise. Depending on the grounds, those records might include relevant invoices, reconciliations, contracts, returns, payment records, correspondence or other evidence. These are examples, not a universal checklist: the appropriate evidence depends on the facts and the dispute. The official guidance does not prescribe one identical evidence bundle for every APL-01 appeal.
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Keep a copy of the submitted APL-01, the order and supporting documents, and any portal-generated acknowledgments. Retain payment evidence as well. These records help establish what was filed and when if a question about the filing or payment arises.
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Pay the admitted amount and applicable pre-deposit
Section 107 requires payment of the admitted dues arising from the order and a prescribed pre-deposit relating to the disputed tax before filing. The GST Portal FAQ describes the minimum disputed-tax pre-deposit as 10%. That figure is not necessarily the total amount payable: the statutory calculation, any applicable cap, the amount already paid and the particulars of the demand can affect what is due.
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Before submitting APL-01, reconcile the amount you admit with the disputed portion and check the current statutory text and the portal’s calculation for the specific order. Do not assume that paying 10% of the disputed tax alone satisfies every payment requirement. If the portal calculation or the treatment of amounts in your case is unclear, get advice based on the order and the law applicable to your jurisdiction.
File APL-01 through the GST Portal
- Open the appeal application: On the GST Portal, go to Services > User Services > My Applications. Set Application Type to Appeal to Appellate Authority, choose New Application, and select Demand Order.
- Enter the case details and complete APL-01: Select the relevant order and provide the appeal information requested by the portal. Check that the order and grounds match the dispute you mean to appeal.
- Attach the records: Upload the relevant supporting documents and the order copy as directed. If the order is not uploaded on the portal, the FAQ describes a self-certified copy workflow; Rule 108, meanwhile, uses the term “certified copy.” Follow the current portal prompt, and seek case-specific advice if the wording or document requirement is unclear.
- Pay the required amounts: Confirm payment of the admitted dues and the applicable pre-deposit before submission, using the calculation for your case.
- Sign and submit: The portal FAQ says the application may be signed using DSC or EVC, with DSC mandatory for companies and LLPs. Complete the signature step shown for the applicant and submit the application.
- Submit the certified order copy within seven days: Rule 108 requires it within seven days after filing. Do not wait until the end of the period if the copy is available.
- Check for the final acknowledgment: Track the application and retain the final APL-02 acknowledgment showing the appeal number.
Understand the order-copy rule and the effective filing date
Under Rule 108, if the certified copy is submitted within seven days of filing, the date of the provisional acknowledgment is treated as the filing date. If the copy is submitted later, the filing date is treated as the date the copy is submitted. Rule 108 also states that the appeal is treated as filed only when the final APL-02 acknowledgment with the appeal number is issued. A provisional acknowledgment by itself therefore should not be treated as conclusive proof that filing is complete.
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The GST Portal FAQ refers to a self-certified copy within seven days where the order is not uploaded, while Rule 108 refers to a certified copy. Because the portal workflow and rule use different wording, follow the current instructions displayed for your filing and resolve any apparent conflict before relying on the application as complete.
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The GST Portal FAQ lists application statuses including appeal submitted, appeal admitted or rejected, hearing notice issued, reply submitted and appeal order passed. Monitor the portal for notices and requests, and respond through the process indicated there.
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The FAQ states that when an appeal is admitted, the portal flags the balance disputed amount as non-recoverable. That is the portal’s stated consequence of admission; it does not establish that merely starting an appeal automatically stops every kind of recovery in every case.
Check the instructions that apply to your jurisdiction
The procedural account here reflects central GST Act and Rule 108 materials and GST Portal guidance available as of October 4, 2026. State or Union Territory-specific directions were not established in those materials. Check the current instructions of the Appellate Authority relevant to your case, as well as the applicable central, State or Union Territory law, before filing.
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