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To challenge a GST demand order in India, an aggrieved person ordinarily files FORM GST APL-01 with the Appellate Authority within three months of communication of the order. Before filing, pay the full amount you accept as payable under the order, plus 10% of the remaining disputed tax. The portal process is not complete until the final FORM GST APL-02 acknowledgment with an appeal number is issued.
Who can appeal a GST demand order, and where?
Section 107 of the Central Goods and Services Tax Act, 2017 provides the first-appeal route to the Appellate Authority for a person aggrieved by an order. The route applies to a taxpayer or an unregistered person if that person is entitled to challenge the order. The precise authority for a particular case depends on who issued the order and the applicable jurisdiction; the general filing instructions alone do not identify the forum for every order.
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Start with the order itself. Note the issuing officer’s designation, the order reference, the tax period and the amounts demanded. Then verify which Appellate Authority has jurisdiction over that issuing authority. Do this before submitting APL-01: choosing an incorrect authority can put the filing at risk.
What is the time limit to appeal a GST order?
Ordinary deadline: three months from communication
The ordinary limitation period is three months from the date the order is communicated. It runs from communication, not automatically from the date printed on the order. Keep the service record, portal notification or other evidence that establishes when you received or were served with it. That date is central to working out the deadline.
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Possible extension: up to one additional month
The Appellate Authority may allow a further period of up to one month if it is satisfied that sufficient cause prevented the appeal from being presented within the ordinary period. This is a discretionary condonation window, not an automatic extra month. If the deadline is close or has passed, file as soon as possible and be prepared to explain the delay with supporting facts; do not plan around receiving an extension.
Make a limitation record before preparing the appeal
- Write down the date of communication and how it occurred.
- Calculate the three-month deadline from that date and retain the calculation with the order file.
- If you may need the additional period, collect evidence explaining why you could not file in time.
- Do not confuse the order date, the communication date, the portal submission date and the date of final acknowledgment. They can have different significance.
How much pre-deposit is required for a GST appeal?
Section 107(6) requires two parts of payment before the appeal can proceed: the full amount arising from the order that the appellant admits is payable, and 10% of the remaining amount of tax in dispute. The 10% is calculated on the remaining disputed tax, not on the entire demand or every component of a mixed demand.
Separate admitted amounts from disputed tax
Read the demand and prepare a reconciliation that separates what you accept from what you contest. The admitted amount can include tax, interest, fine, fee and penalty arising from the order. The additional 10% component is attached to the remaining disputed tax. Do not simply multiply the total shown on the demand order by 10% if that total combines tax with interest, fine, fee or penalty.
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- Admitted amount: the full amount of tax, interest, fine, fee and penalty arising from the order that you accept as payable.
- Remaining disputed tax: the tax amount contested after accounting for the admitted position.
- Pre-deposit on disputed tax: 10% of that remaining disputed tax.
- Section 107(6) payment total: admitted amount plus the disputed-tax pre-deposit.
The official form asks for demand amounts created, admitted and disputed, so the figures in this calculation should reconcile with APL-01 and your payment or electronic liability records. If the order allocates amounts in a way that makes the tax portion unclear, get a qualified GST practitioner or tax counsel to check the calculation before payment.
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What happens to recovery after payment?
Section 107(7) states that once the amount required under section 107(6) has been paid, recovery proceedings for the balance amount are deemed to be stayed. This is the statutory effect of making the prescribed payment; it is not a reason to omit the admitted amount or to calculate the pre-deposit on the wrong base.
Penalty-only demands need a separate current-law check
A GST Council press release dated 21 December 2024 records a recommendation to change the Appellate Authority pre-deposit in cases involving only a penalty and no tax demand, from 25% to 10%. A recommendation in a press release does not by itself establish that an amendment was enacted or commenced. If your order is penalty-only, verify the currently effective CGST Act amendment and commencement notification before applying a special percentage. Do not assume the recommended 10% rule is operative solely because it was announced.
How do I file a GST appeal online using APL-01?
The GST portal FAQ describes this path for a Demand Order appeal: Services > User Services > My Applications > Application Type: Appeal to Appellate Authority > New Application > Order Type: Demand Order. Portal labels or prompts can change, so follow the live instructions shown when you file.
- Open the appeal application. Sign in to the GST portal, follow the route above and select “Demand Order” as the order type.
- Identify the order and authority. Enter the relevant order details and the designation and address of the officer who passed it. Check these against the order rather than relying on memory or a prior filing.
- Enter and reconcile the amounts. Complete the fields for demand created, admitted and disputed. Check that they agree with your section 107(6) calculation and the payment record.
- Set out the grounds of appeal. Explain, in numbered or otherwise clearly separated grounds, which findings or parts of the order you challenge and why. Tie each ground to the relevant facts and supporting record. Avoid treating a general statement of disagreement as a substitute for explaining the challenge.
- Complete the verification. The form requires verification and signature in the prescribed manner. Check that the person signing is authorized and that the declaration is accurate.
- Submit using the permitted authentication method. The portal FAQ describes filing by DSC or EVC and states that DSC is mandatory for companies and LLPs. Follow the current portal prompt and applicable authorization requirements for the appellant’s legal form.
- Save the submission evidence. Retain the provisional acknowledgment and any reference or receipt generated when the application is submitted. These do not replace the final APL-02 acknowledgment.
Which documents are needed for GST APL-01?
The required record depends on the allegations and facts in the demand order; there is no single exhaustive evidence bundle established for every kind of demand. Prepare the core filing documents and then add the records that directly support each ground.
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Core filing file
- Copy of the demand order and evidence of when it was communicated.
- Completed APL-01, including the grounds of appeal and verification.
- Demand reconciliation showing amounts created, admitted and disputed, with the basis for the split.
- Payment or ledger evidence for admitted dues and the required disputed-tax pre-deposit.
- Order copy in the form directed for the case: certified or self-certified as required by the applicable rule and the live portal workflow.
- Supporting records tied to the grounds: organize and index relevant material so that each item can be matched to the point it supports.
- Signing credentials and authority: the applicable DSC or EVC access and evidence that the person completing the filing is authorized.
- Submission records: save the provisional acknowledgment, proof of submitting the order copy if needed, and the final APL-02.
Organize evidence around the grounds
For each ground, identify the part of the order being challenged, the fact or record that supports your position, and the document that establishes it. Use clear file names and an index where there are multiple attachments. This makes it easier to check that the grounds in APL-01, the figures in the form and the attached material tell a consistent story. The specific substantive evidence cannot be prescribed without knowing the basis of the demand.
What if the order is not uploaded, or the copy is submitted late?
The GST portal FAQ says that where the order is not uploaded, a self-certified copy should be submitted within seven days. The appeal rules describe submission of a certified copy of the decision or order with supporting documents within seven days. The rules also state that if the copy is submitted within seven days, the provisional-acknowledgment date is treated as the filing date; if it is submitted after seven days, the document-submission date applies.
Because the portal FAQ’s self-certified-copy instruction and the rules’ certified-copy wording arise in different descriptions of the process, use the instruction that applies to the live portal workflow and the governing rule for your case. Do not assume that an uploaded order, a self-certified copy and a certified copy are interchangeable in every situation. Preserve proof showing what copy you submitted and when.
The portal FAQ identifies the final FORM GST APL-02 acknowledgment, carrying the appeal number, as the marker that the appeal is considered filed. Keep the provisional acknowledgment, copy-submission evidence and final APL-02 together. A provisional receipt alone is not the completion marker described by the FAQ.
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What changes depending on your filing situation?
| Situation | What to check or do |
|---|---|
| Within the ordinary limitation period | File APL-01 within three months from communication of the order. |
| Ordinary period has expired, but no more than one additional month has passed | A further period of up to one month may be allowed for sufficient cause; it is discretionary, not automatic. |
| Order is uploaded in the portal | Check that the order details match and follow the portal’s applicable copy and attachment instructions. |
| Order is not uploaded | The portal FAQ calls for a self-certified copy within seven days; check the live workflow and retain submission proof. |
| Demand includes amounts you accept and amounts you dispute | Pay admitted amounts in full and calculate 10% on the remaining disputed tax, not the total mixed demand. |
| Demand is penalty-only, with no tax demand | Check the effective amendment and commencement notification; a GST Council recommendation alone does not establish the operative rate. |
Common mistakes that can undermine the filing
- Counting from the wrong date: the ordinary period runs from communication, so relying only on the date printed on the order can lead to a wrong deadline.
- Treating condonation as guaranteed: the extra period is limited and depends on the Authority being satisfied about sufficient cause.
- Applying 10% to the whole demand: section 107(6) attaches the percentage to the remaining disputed tax; first separate tax from other demand components and the admitted amount.
- Entering figures that do not reconcile: demand created, admitted and disputed amounts should align with the order and payment records.
- Submitting without specific grounds: connect each challenge to the relevant order finding and supporting records.
- Assuming upload completes the appeal: where the order copy must be supplied, follow the applicable seven-day instruction and preserve proof.
- Stopping at a provisional acknowledgment: track the application until the final APL-02 with appeal number is issued.
- Applying the penalty-only recommendation as law: verify enactment and commencement before relying on the proposed rate.
Final filing checklist
- Have you confirmed the competent Appellate Authority for the officer and order?
- Have you recorded the communication date and calculated the three-month period?
- Are the admitted amounts and remaining disputed tax separately reconciled?
- Have you paid the full admitted amount and 10% of the remaining disputed tax?
- Are the order details, grounds, verification and supporting records complete and consistent?
- Have you followed the current instructions for the order copy and its seven-day submission window?
- Have you saved the provisional receipt and obtained the final APL-02 acknowledgment with appeal number?
Frequently Asked Questions
How do I appeal a GST demand order?
Use FORM GST APL-01 to appeal to the Appellate Authority under section 107. On the GST portal, the FAQ path for a Demand Order is Services > User Services > My Applications > Appeal to Appellate Authority > New Application, then select Demand Order. Enter the order details, demand amounts created, admitted and disputed, grounds and verification; make the required payment and follow the order-copy instructions. Save the final APL-02 acknowledgment with appeal number.
What is the time limit to appeal a GST order?
The ordinary limit is three months from communication of the order, rather than simply from its printed date. The Appellate Authority may allow up to one further month if satisfied that sufficient cause prevented timely filing. That extra period is discretionary, so file within the ordinary period wherever possible and retain evidence of the communication date.
How much pre-deposit is required for a GST appeal?
Pay the full amount arising from the order that you admit, including admitted tax, interest, fine, fee and penalty, plus 10% of the remaining disputed tax. The 10% is not calculated on the entire demand if it includes other components. Reconcile the calculation with the order, APL-01 figures and payment records.
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Which documents are needed for GST APL-01?
Prepare the demand order and evidence of its communication, completed APL-01 grounds and verification, a reconciliation of amounts created, admitted and disputed, and proof of admitted dues and pre-deposit. Include the certified or self-certified order copy as directed by the applicable rule and live portal workflow, plus indexed supporting records for each ground. Keep the provisional and final acknowledgments.
What if the demand order is not uploaded on the GST portal?
The GST portal FAQ says to submit a self-certified copy within seven days when the order is not uploaded. The appeal rules describe a certified copy and state that submission within seven days preserves the provisional-acknowledgment date as the filing date; after seven days, the document-submission date applies. Follow the current portal instruction and preserve proof of what you submitted and when.
Does a provisional acknowledgment mean my GST appeal is filed?
Not necessarily. The portal FAQ identifies the final FORM GST APL-02 acknowledgment, which includes an appeal number, as the marker that the appeal is considered filed. Keep the provisional acknowledgment and any order-copy submission proof, and track the application until APL-02 issues.
Is the pre-deposit 10% for a penalty-only GST demand?
Do not assume so based only on the GST Council press release dated 21 December 2024. It recorded a recommendation to reduce the pre-deposit for penalty-only cases from 25% to 10%, but the release itself does not establish enactment or commencement. Check the currently effective CGST Act amendment and commencement notification for your case.
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The Bottom Line
For a first appeal against a GST demand order, act from the communication date: file FORM GST APL-01 within three months if possible, pay the admitted amount in full and 10% of the remaining disputed tax, and attach grounds and records that support the challenge. Follow the applicable seven-day order-copy instruction and track the filing until final FORM GST APL-02 issues with an appeal number. Confirm the competent Appellate Authority and current portal and statutory requirements for the specific order.
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