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If you disagree with an appealable GST adjudication or demand order in India, a first appeal is generally filed in FORM GST APL-01 before the appropriate Appellate Authority under section 107 of the Central Goods and Services Tax Act, 2017, and the corresponding State or Union Territory GST law. The ordinary deadline is three months from communication of the order; a further month may be allowed for sufficient cause. Before filing, pay the amount admitted and 10% of the remaining disputed tax, assemble the order and supporting records, and retain the final acknowledgment bearing the appeal number.
Who can file a first appeal, and which orders are covered?
A person aggrieved by an appealable decision or order passed under the applicable GST law may appeal to the Appellate Authority under section 107. This route concerns a first appeal from an adjudication order; it is not the procedure for every GST-related decision or for a later appeal tier. The order’s governing statute, issuing officer, type and jurisdiction determine the proper authority and portal workflow.
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The GST Portal FAQ lists demand-order categories that include assessment orders under sections 62, 63 and 64; certain applications under section 64; penalty orders under sections 122, 123, 124, 125 and 127; specified remand cases; and proceedings under sections 73, 74, 74A and 76. Treat that list as a guide to the portal’s described categories, not a claim that every GST order follows the same route. Check the law and current portal options for the particular order.
Primary references: GST Portal appeal FAQ and Central Goods and Services Tax Act, 2017.
What is the appeal deadline?
Section 107(1) gives the appellant three months from the date the decision or order is communicated. The order date and communication date can differ, so use the actual service or portal communication date to calculate the deadline. Preserve the relevant portal record, email or other proof of service.
Under section 107(4), the Appellate Authority may permit filing during a further period of one month if satisfied that sufficient cause prevented filing within the ordinary period. This is a limited extension, not an open-ended power to excuse delay. If the deadline is close or has passed, obtain case-specific advice promptly rather than assuming a late appeal will be accepted.
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What must be paid before filing?
Section 107(6) requires payment of both the full amount admitted under the order and a pre-deposit equal to 10% of the remaining disputed tax. The 10% is calculated on disputed tax, not on every disputed component such as interest, fine, fee or penalty.
- Admitted amount: pay in full the part of the tax, interest, fine, fee and penalty under the order that you accept as payable.
- Disputed-tax pre-deposit: pay 10% of the tax remaining in dispute, using the applicable tax heads and the figures in the order and appeal.
Keep the calculation and payment records with the appeal papers. Once the section 107(6) payment is made, recovery proceedings for the balance are deemed stayed under the Act. Separately, the portal FAQ describes the balance disputed amount being flagged as non-recoverable when the appeal is admitted; a portal status display should not be mistaken for the statutory payment prerequisite.
What documents and details should you prepare?
Rule 108 calls for FORM GST APL-01, relevant documents and a certified copy of the order appealed against. The form’s structured fields help ensure the authority can identify the appellant, order, dispute and relief sought.
Core appeal particulars
- GSTIN, temporary ID or UIN; legal name, trade name and address.
- Order number and date, issuing officer’s designation and address, and date the order was communicated.
- Authorized representative details, if applicable.
- Brief issue, description or classification of the goods or services, and the period in dispute.
- Amounts created, admitted and disputed, broken down by relevant tax head and category; include market value of seized goods if applicable.
- Statement of facts, grounds of appeal, prayer for relief, and whether a personal hearing is requested.
Order, copy and supporting evidence
Keep the appealed order and proof of when it was communicated. If the order is not uploaded on the portal, Rule 108 requires its certified copy within seven days of filing APL-01. Submitting it within seven days preserves the provisional acknowledgment date as the filing date; submitting it later shifts the effective date to the date the copy is provided. The portal FAQ describes a self-certified copy in its workflow for an order not uploaded. Follow the live portal instructions and the rule applicable to the order’s upload status.
There is no single evidence bundle established for every kind of demand. Select records that support the specific facts and grounds you raise, and organize them by disputed period, tax head and calculation. Depending on the issue, potentially relevant records may include invoices, ledgers, returns, notices, payment records or correspondence; include them when they substantiate a proposition in your appeal, rather than treating every item as universally mandatory.
Keep the signed appeal, supporting evidence, payment details, copy of the order, communication proof and final acknowledgment together. The prescribed form captures the case and amount particulars; the grounds and evidence depend on the order and the dispute.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to file FORM GST APL-01
- Confirm the route and authority. Check that the decision is an appealable adjudication order, identify whether it arises under the CGST Act or corresponding State/UT GST law, and determine the Appellate Authority for the officer who passed it. Record the communication date.
- Work out limitation and payment. Calculate the three-month period from communication and, if necessary, the limited further month for sufficient cause. Calculate and pay the full admitted amount plus 10% of the remaining disputed tax; retain the workings and payment proof.
- Complete the prescribed form. Fill in appellant and order particulars, dispute period and amounts, statement of facts, grounds and prayer. Attach relevant supporting records and make any personal-hearing request in the form. Ensure each ground relates to the facts and the relief requested.
- Open the appeal application on the portal. The GST Portal FAQ describes this demand-order route: Services > User Services > My Applications, select application type Appeal to Appellate Authority, choose NEW APPLICATION, and select the order type. Portal labels may change, so confirm the current route. The FAQ says filing may use DSC or EVC and that DSC is mandatory for companies and LLPs.
- Submit the order copy as required. Follow the applicable certified-copy requirement and portal instructions, including the seven-day Rule 108 period where the order is not uploaded.
- Track the application and save the final acknowledgment. Keep the final FORM GST APL-02 acknowledgment bearing the appeal number. A provisional acknowledgment alone is not the point at which Rule 108 treats the appeal as filed.
Before submitting, check that the communication date supports timely filing, the admitted and disputed amounts are distinguished, the pre-deposit uses the disputed-tax figure and correct tax heads, every factual ground has relevant support, and the copy and acknowledgment requirements are satisfied.
Sources: GST Portal appeal FAQ; Central Goods and Services Tax Act, 2017; Central Goods and Services Tax Rules, 2017; GST forms, including FORM GST APL-01.
What happens after the appeal is filed?
Section 107 provides an opportunity to be heard. The Appellate Authority may confirm, modify or annul the appealed order, but cannot refer the case back to the adjudicating authority under section 107(11). Its disposal order must be in writing and state the points for determination, decision and reasons. The Act states: “The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.” (CGST Act, section 107(12).)
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