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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchTo challenge a GST demand order, file a first appeal under section 107 of the Central Goods and Services Tax Act with the prescribed Appellate Authority within three months after the order is communicated. A further one month may be allowed only when sufficient cause for the delay is established. Before filing, pay all admitted amounts and 10% of the remaining disputed tax. Once that statutory payment is made, recovery of the balance is deemed stayed. The issuing officer, the GST enactment involved, proof of communication and the current portal procedure determine how the rule applies in an individual case.
Identify the order before calculating anything
A GST demand order is not challenged by sending a general objection to the officer who issued it. The usual route is a statutory first appeal under section 107. Start by reading every page and annexure of the decision and record the facts that control the forum, limitation period and payment calculation.
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Confirm the legal and factual particulars
- Note whether the order is under the CGST Act, a State GST Act or the Union Territory GST Act. These enactments operate in parallel, and the relevant jurisdiction must be identified.
- Record the designation and rank of the adjudicating officer, the commissionerate or state jurisdiction, the order number and the date printed on the order.
- Separate tax, interest, fine, fee and penalty in the demand. The payment rule treats admitted amounts and disputed tax differently.
- Preserve the complete order, annexures, relied-upon documents and every page downloaded from the GST portal.
The printed order date is not automatically the limitation trigger. Section 107(1) measures time from the date the decision or order is communicated. Keep the portal download record, service message, email, physical delivery proof and any correspondence about service. If service is disputed, those records may become central evidence.
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Choose the correct Appellate Authority
Rule 109A of the CGST Rules assigns the appellate authority by reference to the rank of the officer who made the decision. Do not copy an address from an unrelated case. Check the order, the applicable central or state jurisdiction and the current filing instructions before paying or submitting the appeal.
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Common Adjudicating Authority orders require particular care. Circular No. 250/07/2025-GST clarifies that, where a Common Adjudicating Authority order was made by an Additional or Joint Commissioner, the appeal lies before the Commissioner (Appeals) corresponding to the territorial jurisdiction of the commissionerate in which that authority is posted. Confirm the relevant territorial table and any later procedural direction rather than assuming that the authority named in the order is the appeal forum.
What is the GST appeal deadline?
The ordinary first-appeal period is three months from communication of the decision or order. Section 107(4) permits the Appellate Authority to allow a further period of only one month when the appellant shows sufficient cause for not filing within the ordinary period. This is a limited statutory condonation power, not an open-ended extension.
| Situation | What section 107 allows | Action to take |
|---|---|---|
| Order communicated and three-month period still open | Appeal may be filed within the ordinary period. | Prepare the payment calculation and file without waiting for the last day. |
| Ordinary period has expired but the additional month has not | Filing may be admitted if sufficient cause for the delay is established. | File immediately with a specific, documented explanation covering every day of delay. |
| More than the additional month has elapsed | Section 107 does not provide a general power to condone a longer delay. | Obtain case-specific advice and check for a later notification or court order that actually applies. |
Write down the communication date, the calculated last day, the date on which the appeal will be submitted and the reason for any delay. Calendar calculations should be checked against the applicable limitation rules and the portal’s current filing behavior. A taxpayer should not promise that an appeal is timely without the order and service records.
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How much pre-deposit is required for a GST appeal?
Section 107(6) creates a payment gate for the first appeal. Before filing, the appellant must pay in full the amount admitted from the order and 10% of the remaining disputed tax. The 10% base is the tax still in dispute, not automatically the entire demand and not the interest, fine, fee or penalty added to it.
| Demand element | First-appeal treatment | How to document it |
|---|---|---|
| Tax admitted by the appellant | Pay the admitted tax in full. | State the amount and payment reference. |
| Interest, fine, fee or penalty admitted by the appellant | Pay the admitted amount in full. | Reconcile each component to the order. |
| Tax disputed in the appeal | Pay 10% of the remaining disputed tax. | Show the disputed-tax base and the arithmetic in a schedule. |
| Unadmitted balance not covered by the statutory deposit | It is not part of the first-appeal payment gate. | Keep it separate; do not describe it as the pre-deposit. |
Illustrative calculation
Suppose an order contains ₹2,00,000 of tax that the taxpayer accepts, ₹8,00,000 of tax that the taxpayer disputes, ₹60,000 of admitted interest and ₹40,000 of penalty that is disputed. The payment gate consists of ₹2,00,000 admitted tax, ₹60,000 admitted interest and 10% of ₹8,00,000, or ₹80,000. The ₹40,000 disputed penalty is not added to the 10% base. This is an illustration of the statutory method; the actual figures must be taken from the order and the grounds of appeal.
GST Council material records that the Finance (No. 2) Act, 2024 changed the first-appeal rate to 10% with effect from 1 November 2024. An older GST FAQ contains historical wording and a note about a cap that was not commenced; that note should not be used to assert a current cap. Apply the law in force for the filing and verify the payment screen and instructions applicable to the relevant enactment.
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How to file the first appeal
The Central GST Rules identify FORM GST APL-01 for a taxpayer’s first appeal. Portal labels and workflow can change, so use the current common-portal instructions while retaining a complete offline record of what was submitted.
- Make a jurisdiction and limitation sheet. Copy the officer’s rank, enactment, commissionerate or state jurisdiction, communication date and your calculated last day from the order and service records.
- Classify the demand. Mark each tax, interest, fine, fee and penalty amount as admitted or disputed. Have the calculation reviewed before making payment.
- Pay the statutory amounts. Pay the admitted components in full and the prescribed percentage of disputed tax. Save challans, electronic liability-register entries and payment references.
- Draft the grounds of appeal. Challenge each disputed issue separately, identify the finding or computation challenged, cite the material already placed before the adjudicating authority and state the relief requested.
- Complete FORM GST APL-01. Enter the order details, communication date, disputed amounts, payment information and contact details exactly as they appear in the underlying records.
- Upload the order and supporting material. Attach the complete decision and annexures, payment proof, reconciliation schedules, returns, invoices, contracts, correspondence and any authority documents relevant to the grounds.
- Submit and save the acknowledgement. Download the provisional acknowledgement, application number, filed form and the full upload list. Record the submission timestamp.
- Provide the document set within seven days where the rules require it. The CBIC rules procedure described for an appeal requires the certified copy of the decision or order and supporting documents within seven days of filing. Submission within that period preserves the provisional-acknowledgement date as the filing date; if the documents are submitted late, the document-submission date becomes the filing date under that procedure.
- Monitor defects and notices. Check the portal and registered contact details for deficiency notices, hearing notices, requests for clarification and final orders. Respond within the period stated in each communication.
Because portal implementation evolves, verify whether the current system requires a particular file format, certification method, payment reference or separate submission of documents. A screenshot or downloaded acknowledgement is safer than relying on an on-screen confirmation that cannot later be retrieved.
Build the appeal around the existing record
An appeal is not an invitation to introduce an entirely new case without explanation. The rules restrict additional evidence and recognize limited exceptions, including evidence that the adjudicating authority wrongly refused, evidence that could not be produced earlier for sufficient cause, or an order made without adequate opportunity to produce relevant material.
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If you need to submit new evidence
- Identify each new document and the precise fact it proves.
- Explain why it was not produced before the adjudicating authority and identify the event or procedural failure that caused the omission.
- Request admission of the evidence expressly instead of quietly adding it to an upload.
- Preserve proof that the other side received a reasonable opportunity to examine and rebut it.
The Appellate Authority must record reasons when admitting evidence under the exceptions. Organize the appeal so that the primary grounds succeed on the existing record, with a separately headed application for any additional evidence and a chronology explaining the delay.
What happens after filing?
The Appellate Authority must give the appellant an opportunity of being heard. After any further inquiry it considers necessary, it may confirm, modify or annul the appealed order. The authority cannot normally decide an issue without giving the affected party a fair opportunity to address it.
Section 107 says that, where possible, an appeal should be heard and decided within one year. That wording is a qualified statutory direction, not a guaranteed service deadline. The Act also limits adjournments to three for each party during the hearing, subject to the statutory conditions. Keep a hearing diary, note every request and order, and preserve written submissions delivered at the hearing.
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Can GST recovery continue after filing an appeal?
Filing by itself is not the statutory stay condition. Once the section 107(6) payment has been made, section 107(7) provides that recovery proceedings for the balance amount are deemed to have been stayed. The stay therefore attaches to the balance after the prescribed payment, not to an appeal that has been uploaded without the required payment.
Keep the payment challan and acknowledgement together. If recovery action continues, send the jurisdictional recovery officer a concise representation identifying the appeal number, payment reference and the statutory deemed-stay provision, while following any current departmental procedure for updating the recovery record. Do not assume that a disputed amount is protected before the payment condition is met.
If the ordinary deadline was missed
Within the additional one-month window, file immediately and attach a condonation request that explains the cause with dates and evidence: for example, the date the order was actually received, a documented portal or service problem, or a specific event that prevented filing. A vague statement that the delay was accidental is less useful than a chronology tied to records.
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Common mistakes that jeopardize a first appeal
- Using the order date instead of the communication date: retain proof of when and how the order was served.
- Counting 10% on the whole demand: first separate admitted amounts and calculate the percentage only on remaining disputed tax.
- Ignoring non-tax components: admitted interest, fine, fee and penalty still have to be paid in full.
- Filing in the wrong forum: officer rank, enactment and jurisdiction control the appellate authority; Common Adjudicating Authority orders have an additional routing clarification.
- Uploading an incomplete order: include annexures and relied-upon schedules, not merely the first page.
- Missing the seven-day document step: under the described rules procedure, late supporting-document submission can change the effective filing date.
- Adding unexplained new evidence: identify the exception and provide a reasoned admission request.
- Assuming an appeal automatically stops recovery: preserve proof that the statutory payment was made.
- Relying on expired relief: the 2024 one-time measure cannot be treated as a current general extension.
Case-triage framework before submission
| Question | Why it matters | Record to keep |
|---|---|---|
| When was the order communicated? | It starts the ordinary limitation calculation. | Portal log, email, delivery proof and downloaded order. |
| How much time remains? | It determines whether ordinary filing or a condonation request is needed. | Written calendar calculation and explanation of any delay. |
| Who issued the order? | Officer rank and jurisdiction determine the forum. | Order signature page and jurisdiction details. |
| What is admitted and what is disputed? | It controls the full-payment obligation and disputed-tax deposit. | Demand reconciliation tied to each order component. |
| Is additional evidence needed? | New evidence requires a recognized exception and reasons. | Document list, explanation and proof of prior production or inability. |
| Has payment been completed? | The statutory deemed stay for the balance depends on the prescribed payment. | Challans, ledger entries and acknowledgement. |
Documents to assemble
- Signed or certified copy of the complete order and all annexures.
- Evidence showing the date and method of communication.
- Registration details, authorization or power-of-attorney documents where applicable.
- Returns, invoices, e-way bills, contracts, ledgers, reconciliations and correspondence cited in the grounds.
- Show-cause notice, replies, hearing submissions and evidence previously filed with the adjudicating authority.
- Payment challans and electronic liability-register extracts for admitted dues and the disputed-tax deposit.
- Chronology of events, limitation calculation and, if necessary, a separately supported condonation application.
- Index of files uploaded to FORM GST APL-01, the provisional acknowledgement and every subsequent portal communication.
When case-specific professional review is sensible
Statutory language supplies the framework, but an individual deadline and forum cannot be confirmed without the order, proof of communication, issuing officer, applicable enactment and current portal instructions. A qualified GST practitioner or tax lawyer can check limitation, classify the demand, verify the deposit arithmetic, frame grounds and decide whether an additional-evidence application is supportable. This is particularly important where the additional month is nearly over, service is disputed, multiple GST enactments are involved or recovery action has already begun.
Readers using a printed CGST Act bare act should check that the edition incorporates amendments in force on the filing date. Online portal screens and departmental instructions can also change, so the current official workflow should be confirmed immediately before submission.
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