Start by finding both the signed adjudication order and its FORM GST DRC-07 summary on the GST Portal. Reconcile the order’s tax, interest and penalty with your returns, invoices, payment evidence and electronic tax liability register. If the demand is wrong or you disagree with the legal reasoning, the usual first appeal is FORM GST APL-01, normally due within three months after the order is communicated. The first-appeal payment is generally the full amount you admit plus 10% of the remaining disputed tax; after that statutory payment, recovery of the balance is deemed stayed. Confirm every date, tax head, statutory section and amount against your actual order and the current portal workflow.
What a GST demand order is—and what DRC-07 means
A GST demand normally begins with proceedings by an adjudicating authority and ends in a signed order stating what the taxpayer must pay and why. The GST Portal also records an electronic summary in FORM GST DRC-07. Rule 142 of the Central Goods and Services Tax Rules treats that summary as the notice for recovery, but it is not a replacement for the complete adjudication order, the reasoning, or the documents that led to it. Read the operative order before deciding whether to pay or appeal. You can check Rule 142 in the CGST Rules PDF.
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The order and DRC-07 should identify the tax, interest and penalty. Note the order number, order date, adjudicating officer, legal provision, tax period, GST registration, state or Union territory enactment involved, and the date on which the order was communicated. That communication date controls the normal appeal period; the date you happen to download a file may be different.
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Download the complete signed order and DRC-07, then create a dated folder containing the records used to check the demand. Preserve the portal acknowledgment or notification showing communication, not just a screenshot of the amount.
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- The notice, statement of discrepancies or audit communication that initiated the case, if available.
- Your reply, written submissions, evidence and hearing request or hearing record.
- Relevant returns, invoices, credit notes, e-way or transport records and books of account.
- Challans, payment references, electronic cash and credit ledger evidence.
- The electronic tax liability register, FORM GST PMT-01, showing how liabilities and payments were posted.
- Any rectification, payment, recovery or correspondence issued after the order.
Keep the original downloaded files unchanged. If several versions appear in the portal, record the filename, download date and the version that is signed or marked final.
Find the order and start an appeal on the GST Portal
Locate the demand record
Sign in to the official GST Portal and open the demand or order record associated with the registration. Portal menus can change, so use the current labels shown for your account. Open each available attachment rather than relying only on the amount displayed in a dashboard. Look for the signed order, DRC-07 and any linked notice or statement.
Open the appeal application
For a first appeal, the GST Portal FAQ describes this path: Services → User Services → My Applications, choose the appeal application type, select a new application and choose order type Demand Order. The live portal may rearrange labels, but the application must be for an appeal to the Appellate Authority and must identify the impugned order. The procedural FAQ is at GST Portal: APL-01 demand appeal FAQ.
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Read the order line by line
Do not begin with the total alone. Build a list of every demand line and compare the officer’s calculation with the facts and law cited in the order.
| Component | What to verify |
|---|---|
| Tax or cess | Tax period, taxable value, classification, rate, exemption or credit issue, and the tax head used. |
| Interest | Statutory provision, notified rate, start date, end date, principal on which it was calculated and the officer’s arithmetic. |
| Penalty | Provision invoked, facts said to justify it, whether the order explains the amount and whether your reply was considered. |
| Fees or other charges | Each charge separately, its legal basis and whether it is already posted or paid. |
| Payments and credits | Challans, ledger credits, refunds, adjustments and any payment the order did not recognise. |
Check that DRC-07 agrees with the operative paragraphs of the signed order. Record every discrepancy—such as a different period, tax head or total—and address it in writing or in the appeal. Do not silently assume that a mismatch is harmless.
Build a tax-period and tax-head workpaper
The APL-01 form separates tax or cess, interest, penalty, fees and other charges and asks for amounts by tax head. Mirror that structure in your own spreadsheet. Use one row for each tax period and each of central tax, state or Union territory tax, integrated tax and cess where relevant.
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| Workpaper column | Entry to make |
|---|---|
| Period and tax head | For example, the exact return period and whether the line is central, state/UT, integrated tax or cess. |
| Amount in order | The figure from the operative order, with a page or paragraph reference. |
| Officer’s method | The taxable base, rate, dates, statutory section and arithmetic stated by the officer. |
| Your evidence | Return, invoice, credit, contract, payment proof, reconciliation or other document supporting your position. |
| Ledger posting | The corresponding PMT-01 liability, payment or adjustment entry and its date. |
| Recalculated amount | Your figure, with the method and dates written out so another person can reproduce it. |
| Difference and reason | The disputed amount and the precise factual or legal reason for the difference. |
Use the payment rules and PMT-01 entries to trace how payments and relief moved through the electronic liability register. The CBIC payment rules explain the payment framework.
Calculate interest and penalty using the order’s legal basis
There is no single interest formula that safely applies to every GST demand. The result depends on the type of liability, the statutory provision, the applicable notified rate and the legally relevant start and end dates. A late-return case, an input-tax-credit dispute and a tax short-payment proceeding can use different provisions or dates.
Write the calculation as a traceable sequence: principal subject to interest, legal section, rate, start date, end date, number of days or periods used, and any payment or adjustment that changes the base. If the order gives only a total and does not explain those elements, make the missing calculation a specific ground for clarification or appeal rather than inserting a generic rate.
Penalty is also provision-specific. Check the section cited, the conduct alleged, the findings on mens rea or other statutory conditions where relevant, and whether the amount is a fixed sum, a percentage or another legally prescribed measure. Do not treat penalty as an automatic percentage of every tax line.
Decide whether the demand is admitted, disputed or partly disputed
Separate the amount you accept from the amount you challenge. A taxpayer may agree with one tax period, dispute another, accept principal tax but dispute interest, or contest the entire order. Make that allocation by tax head and period before calculating the appeal payment.
- Admitted amount: the portion you accept as payable from the impugned order.
- Disputed tax: the tax portion you challenge after removing the admitted amount; this is the statutory base for the first-appeal percentage payment.
- Disputed interest, penalty, fees or other charges: list separately. The 10% rule is not automatically applied to all of these components.
Where records conflict, explain which document controls and why. A qualified GST practitioner or lawyer is sensible when the amount is substantial, limitation is contested, the order alleges fraud or suppression, classification is complex, or the portal and ledger records do not agree.
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Check the first-appeal deadline
Section 107(1) of the CGST Act says: “Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.” Read the provision on the CBIC CGST Act page.
The ordinary period is therefore three months from communication. The Appellate Authority may allow up to one further month when sufficient cause for delay is shown. That extra month is not automatic, and a portal problem or an attempted but incomplete filing should not be assumed to extend time. Calculate the last ordinary day from the communication evidence and plan for technical problems well before it expires.
Calculate the statutory first-appeal payment
Section 107(6) requires two elements before the first appeal can receive the statutory recovery protection:
- Pay the full amount admitted from the impugned order.
- Pay 10% of the remaining disputed tax, calculated by the relevant tax head and period.
In formula form:
Required first-appeal payment = admitted amount + (10% × disputed tax)
Do not automatically include disputed interest, penalty or fees in the 10% base. Identify whether a component is tax before applying the percentage, and reconcile the result with the order and portal payment screen. If the order contains both admitted and disputed tax across several heads, calculate each line separately and retain the worksheet.
Section 107(7) provides that recovery of the balance is deemed stayed once the amount required under section 107(6) has been paid. Filing an appeal by itself is not the statutory trigger described here; retain the payment reference and acknowledgment proving that the required amount was made.
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Prepare FORM GST APL-01
APL-01 should allow the Appellate Authority to identify the order, understand the facts, see exactly what is disputed and know the relief requested. Prepare the form and attachments in this order:
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- Issue description: the goods or services, transaction or return involved and the disputed tax head.
- Component-wise amounts: admitted and disputed tax, interest, penalty, fees and other charges, separated by tax head as the form requires.
- Statement of facts: a chronological, document-supported account of the transaction, notices, replies, hearing and order.
- Grounds of appeal: numbered factual and legal errors, such as an incorrect classification, ignored evidence, wrong period, unsupported interest dates, misapplied penalty provision or denial of a required opportunity.
- Prayer: the precise relief sought—such as setting aside a tax addition, correcting the tax head, deleting interest or penalty, or remanding a defined issue for fresh consideration.
- Personal hearing: indicate in the form whether you want to be heard in person.
Attach the order, DRC-07, relevant notice and reply, evidence supporting each ground, reconciliation schedules, payment proof and the pre-deposit challan or reference. Label attachments so each ground points to a page or file.
Submit the online appeal and obtain APL-02
Follow the current GST Portal appeal workflow and review every populated field before submission. Confirm that the order type is Demand Order, the communication date is correct, the disputed tax figure matches your workpaper and the uploaded documents open correctly.
The GST Portal FAQ states that when the order is not uploaded, the appellant must submit a self-certified copy within seven days. If that copy is submitted later, the document-submission date is treated as the filing date. This can affect limitation, so do not wait for the portal to upload an order if the deadline is approaching. Follow the instructions in the official appeal FAQ and retain the upload receipt.
After the application is accepted in the prescribed process, the portal issues FORM GST APL-02, the final acknowledgment containing the appeal number. Save the acknowledgment, payment reference, uploaded files and timestamp in more than one secure location. A draft, an error message or an application number without final acknowledgment is not the same evidence as a completed filing.
What to do after filing
- Monitor the portal and registered contact details for notices, hearing dates, deficiency memos or requests for additional documents.
- Keep the original workpaper current if a payment, credit, rectification or subsequent order changes the balance.
- Use the appeal number on every submission and respond within the period stated in the notice.
- Preserve proof of the statutory payment that supports the deemed stay of recovery under section 107(7).
- Do not assume that a disputed interest or penalty has disappeared merely because tax was paid; the appeal should ask for the specific relief sought.
Consider the Section 128A waiver route separately
Section 128A can waive interest or penalty in specified eligible cases after payment of tax and compliance with the governing dates and conditions. Eligibility is not established merely because an order is old. Check the applicable period, type of demand, payment condition and current portal instructions.
CBIC Circular 238/32/2024-GST explains the application process, including orders approving or rejecting applications in SPL-05 and SPL-07, and addresses situations in which additional tax is determined in later proceedings. Read the circular at CBIC Circular 238/32/2024-GST. This waiver route is confined to its statutory conditions, is not a general substitute for an appeal and does not excuse a missed appeal deadline without a separate legal analysis.
Common errors and how to correct them
Using DRC-07 without reading the order
DRC-07 is a recovery summary. If its amount or tax head differs from the signed order, preserve both documents and identify the discrepancy in your representation or appeal.
Counting three months from the wrong date
Use the date the order was communicated, supported by portal or notification evidence. Do not calculate from the date printed on the order when the communication date is different.
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Applying 10% to the entire demand
The statutory percentage is tied to remaining disputed tax. Separate admitted dues and distinguish tax from interest, penalty and fees before paying.
Leaving interest unexplained
Request or reconstruct the principal, statutory section, rate and dates. A total without a reproducible method is a calculation issue that should be stated clearly.
Uploading an appeal but not completing document submission
Check for final acknowledgment APL-02. If the order was not available on the portal, submit the self-certified copy within the FAQ’s seven-day period and retain the timestamp.
Assuming a waiver replaces an appeal
Assess Section 128A independently and protect the ordinary appeal deadline unless the governing law and a qualified adviser confirm a different course.
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Obtain case-specific GST advice when the order involves a large liability, alleged fraud or suppression, limitation, place-of-supply or classification questions, conflicting state and central records, several tax periods, or an interest calculation that cannot be reproduced. An adviser can also test whether the demand is appealable, whether a rectification request is available, how admitted and disputed amounts should be allocated, and whether Section 128A conditions are met. The final decision should still be based on your signed order, communication proof, ledger entries and evidence—not on the portal total alone.
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