To file a first GST appeal online, use the GST Portal path Services > User Services > My Applications > Appeal to Appellate Authority > New Application, complete FORM GST APL-01, attach the order and evidence, pay the statutory pre-deposit, and submit with EVC or DSC. The normal time limit is three months from communication of the order. A filing is legally complete only when the authority issues final acknowledgement FORM GST APL-02 with an appeal number, so keep checking the application after submission.
What a GST online appeal does
A GST appeal asks the legally designated appellate authority to examine a decision or order passed by an adjudicating authority. It is different from replying to a show-cause notice, correcting a return, or asking the original officer to revise an order. The online process creates a formal case record containing the challenged order, your statement of facts, legal grounds, verification, evidence, payment reference and acknowledgements.
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Section 107 of the Central Goods and Services Tax Act governs the first appeal by a taxpayer or an unregistered person. The portal FAQ describes the right in these terms: any taxpayer or unregistered person aggrieved by a decision or order may appeal to the Appellate Authority within three months from the date on which that decision or order is communicated. Filing on the portal does not itself mean that the appeal has been admitted; the authority must issue the final acknowledgement and appeal number.
First appeal or GSTAT: choose the correct route
| Situation | Route | Main form or record |
|---|---|---|
| You challenge an adjudicating authority’s order for the first time | Appellate Authority under section 107 | FORM GST APL-01 |
| The authority has received and processed your first-appeal submission | Administrative acknowledgement of the appeal | FORM GST APL-02 and the appeal number |
| An authorised officer files an appeal under section 107(2) | Appellate Authority | FORM GST APL-03 |
| You challenge an order under section 107 or 108 before the next forum | Goods and Services Tax Appellate Tribunal (GSTAT), where a further appeal is available | FORM GST APL-05 |
| You are a respondent filing cross-objections before GSTAT | GSTAT | FORM GST APL-06 |
| A tribunal application is made under section 112(3) | GSTAT | FORM GST APL-07 |
Do not use APL-05 for a first appeal. The first taxpayer appeal is APL-01; APL-05 belongs to the tribunal stage. APL-02 is not a form you prepare as the appellant: it is the provisional or final acknowledgement issued in the process, with the final version carrying the appeal number.
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Identify the appellate authority before opening the application
Rule 109A routes the first appeal by looking at the rank of the officer who passed the order. For the common officer categories listed in the rule, the routing is:
| Officer who passed the order | First appellate authority |
|---|---|
| Additional Commissioner or Joint Commissioner | Commissioner (Appeals) |
| Deputy Commissioner, Assistant Commissioner or Superintendent | An officer not below the rank of Joint Commissioner (Appeals) |
Read the signature block and designation on the order rather than guessing from the tax amount. If the order appears to have been issued by a different rank, or the portal offers an authority that does not match the order, pause and obtain clarification before submitting. Selecting the wrong jurisdiction can create avoidable objections and delay.
Calculate the time limit from communication of the order
Normal period
Count the statutory three-month period from the date the decision or order was communicated to you. Communication is the operative event; a later portal reminder, demand summary or downloaded copy does not automatically reset the clock. Record how and when the order was made available or served, and preserve the email, portal message, delivery record or other evidence that shows the communication date.
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The Appellate Authority can consider a further period of up to one month when you show sufficient cause for not filing within the ordinary period. Condonation is not automatic. Your application and statement of facts should explain the event that caused the delay, the dates involved, the steps taken once the problem ended, and why the delay was not deliberate. Attach evidence where available. A request outside the possible condonation period should not be treated as a routine extension.
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Build a deadline record
- Write down the date on which the order was communicated.
- Calculate the end of the ordinary period and set an internal filing date earlier than that end.
- If a delay is unavoidable, prepare the sufficient-cause explanation while the facts and documents are fresh.
- Keep proof of the communication date and every submission attempt, including portal error screenshots and payment references.
Forms you may encounter
FORM GST APL-01
This is the taxpayer’s memorandum of appeal to the Appellate Authority. For a demand order, select the relevant order type in the portal and complete APL-01. The form captures the order details, statement of facts, grounds of appeal, verification and attachments. The grounds and verification must be signed in the prescribed manner.
FORM GST APL-02
The portal or authority issues a provisional or final acknowledgement. The legally important milestone is the final APL-02 containing the appeal number. Until that arrives, treat the case as submitted but not finally acknowledged, and continue monitoring the application.
FORM GST APL-03
This is used by an authorised officer for an application under section 107(2), not for the ordinary taxpayer-initiated appeal described here.
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When a further appeal is available against an order under section 107 or 108, the electronic tribunal route uses APL-05. A respondent’s memorandum of cross-objections is APL-06, while an application under section 112(3) is APL-07. The tribunal stage has its own filing conditions and should not be treated as a continuation screen inside the first-appeal form.
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Step-by-step: submit the first appeal on the GST Portal
- Sign in with the correct taxpayer account. Use the registration or user profile connected with the person or entity named in the order. If a representative is preparing the material, confirm that the account has authority to submit and that the signing method is available.
- Open the appeal service. Go to Services > User Services > My Applications > Appeal to Appellate Authority > New Application. The labels in the portal are important: do not start a general application or grievance when the objective is a statutory appeal.
- Select the order type. For a demand order, choose the relevant order type offered by the portal. Enter the order number, order date, communication date, tax period and other identifiers exactly as they appear in the order. Check every digit before moving to the next section.
- Confirm the forum and appellant details. Review the displayed legal name, GSTIN or other identifier, address, contact details and the appellate authority. Correct an underlying registration-profile error through the appropriate channel rather than silently changing facts in the grounds.
- Prepare the statement of facts. Set out the procedural history in date order: the proceeding that led to the order, the material reply or hearing, the findings, and the part of the decision you challenge. Separate facts from arguments and refer to each attachment by a clear file name or internal reference.
- Write focused grounds of appeal. Number each ground and tie it to a specific finding, calculation, classification, procedural step or legal interpretation in the order. Explain the consequence you seek, such as deletion or modification of a disputed demand, rather than copying the order or using a bare statement that it is wrong.
- Complete verification and sign it correctly. The prescribed verification confirms that the information and grounds are true to the appellant’s knowledge and belief. Use the signature or digital-signature method accepted for the appellant’s category. An unsigned or incorrectly executed verification can lead to a defect notice.
- Upload the order and evidence. Attach the challenged order and supporting records that establish the facts or legal grounds. Use legible files, consistent names and the file formats and size limits displayed by the portal. Keep an identical local copy of every uploaded file.
- Pay the statutory pre-deposit. The portal guidance requires the minimum pre-deposit before filing. Complete the payment through the available GST payment flow and save the challan, transaction reference and bank confirmation. Do not rely on a payment screen alone; check that the application reflects the payment.
- Submit with EVC or DSC. Electronic verification code (EVC) may be available for eligible users. The GST Portal FAQ states that a digital signature certificate (DSC) is mandatory for companies and limited liability partnerships. Ensure the signer’s DSC is valid, mapped to the authorised signatory and available on the computer before beginning the final submission.
- Download the provisional acknowledgement and ARN. Save the application reference number, acknowledgement PDF, payment reference, submitted APL-01 and every attachment. These records let you prove what was submitted if the portal later displays an incomplete status.
- Complete the certified-copy requirement when applicable. If the order was not already uploaded through the system, submit a self-certified copy within seven days. The copy must be tied to the online application and should be uploaded or delivered using the method the portal or authority specifies.
- Wait for final APL-02. The appeal is treated as filed only when the final acknowledgement showing the appeal number is issued. Check My Applications for status changes, notices, defects or requests for clarification after the initial submission.
What to assemble before you start
- The complete order, including annexures, demand computation and signature or authentication page.
- Evidence showing the date and manner in which the order was communicated.
- GSTIN or registration details and the appellant’s legal name as shown in the order.
- A chronology for the statement of facts.
- Numbered grounds addressing each challenged finding.
- Returns, invoices, ledgers, contracts, correspondence, payment records, reconciliations or other documents that directly support those grounds.
- Authority letter or internal authorisation for the person preparing or signing the appeal, where applicable.
- Payment funds for the pre-deposit and access to the relevant bank or payment authentication.
- A valid EVC route or DSC, with the DSC token, driver and authorised-signatory details ready when a DSC is required.
- A folder containing the final submitted files, ARN, challan and all portal messages.
Organise the evidence so the authority can locate the relevant page quickly. A short index is useful when there are many files, but it should identify documents rather than introduce new arguments that are absent from the grounds.
How the 10% pre-deposit works
The current GST Portal FAQ states that a minimum of 10% of the disputed tax must be paid as pre-deposit before filing an appeal. The percentage applies to the disputed-tax component, not automatically to every amount appearing in a demand order. Separate the tax figure from interest, penalty and other components in the order before calculating.
For a simple illustration, if the disputed tax shown in the order is ₹100,000, 10% of that disputed-tax figure is ₹10,000. The illustration is arithmetic only; the amount you must pay is determined by the figures and categories in your order and the portal’s calculation. Verify the portal’s displayed amount before authorising payment.
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The seven-day copy rule can affect the effective date
Where the order is not already uploaded, the rules and portal guidance require a self-certified copy to be submitted within seven days. If it is submitted later, the date on which that copy is submitted is treated as the filing date. This can be decisive when the ordinary appeal period is close to expiry.
Before pressing submit, check whether the order has been retrieved automatically or whether the application asks you to provide it. If a copy is required, upload it with the initial application whenever possible. If the portal rejects the file, record the error, preserve the attempted submission time, reduce the file within the displayed limits without making it unreadable, and complete the copy submission through the permitted channel. Confirm that the authority has linked the copy to the same ARN.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Provisional acknowledgement is not final admission
The ARN or provisional acknowledgement proves that the portal accepted an electronic submission at an initial stage. It does not replace the final APL-02 appeal number. The CBIC appeal rules state that the appeal is treated as filed only when the final acknowledgement indicating the appeal number is issued.
After submission, open My Applications regularly. A notice may ask for a missing document, corrected verification, better legibility or an explanation of delay. Answer within the time stated in that notice and retain the response and proof of submission. Filing and admission are separate procedural events: even a timely electronic submission can require follow-up before the authority admits it for hearing.
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Further appeal to GSTAT
A further appeal against an order under section 107 or 108 lies to GSTAT when the statutory conditions for a further appeal are met. The electronic tribunal route uses APL-05. Cross-objections by the respondent use APL-06, and an application under section 112(3) uses APL-07.
The GSTAT portal has displayed 31 July 2026 as an extended section 112 filing date and has shown an intent-to-file facility. That displayed date is now in the past for anyone reading this after July 2026. Treat it as a time-sensitive operational notice, not a permanent rule: check the live GSTAT portal notice and the applicable law before relying on any extension or attempting a tribunal filing.
Do not assume that filing a first appeal automatically preserves every tribunal deadline. Keep the first-appeal order, final APL-02, hearing communications and any later order together so that a potential section 112 filing can be prepared from a complete record.
Common problems and practical fixes
| Problem | Why it matters | What to do |
|---|---|---|
| The applicant counts from the order date instead of communication | The statutory clock is tied to communication | Locate proof of service or portal communication and recalculate from that date. |
| The appellant waits for a portal reminder | A reminder does not necessarily change the statutory deadline | Use the actual communication date and file within the applicable period. |
| The wrong officer or authority is selected | Rule 109A routes the matter by the rank of the original officer | Compare the order’s designation with the rule and correct the application before final submission. |
| The 10% payment is made but not reflected | The appeal may not move to final acknowledgement | Match the challan and transaction reference to the ARN, preserve proof and contact the portal or jurisdictional office rather than duplicating payment. |
| The order copy is uploaded after seven days | The later copy-submission date may be treated as the filing date | Submit the self-certified copy immediately and keep evidence explaining the timing. |
| APL-02 has not arrived | Final filing status and appeal number are still unconfirmed | Monitor My Applications, respond to notices and retain the ARN and provisional acknowledgement. |
| The verification is unsigned or executed incorrectly | The authority may treat the filing as defective | Use the prescribed verification and the correct EVC or DSC method for the appellant. |
| Large, unreadable or mismatched attachments | The authority may be unable to test the grounds | Upload legible files within the portal limits and use a document index. |
Use this filing-day checklist
- Order and communication date verified.
- Appellate authority matched to the original officer’s rank.
- Three-month deadline and any possible condonation issue recorded.
- APL-01 facts, grounds and verification completed.
- Order and supporting evidence attached and readable.
- Pre-deposit calculated from disputed tax and paid.
- EVC or required DSC tested before final submission.
- ARN, provisional acknowledgement, challan and submitted files downloaded.
- Self-certified order copy submitted within seven days when required.
- Final APL-02 with appeal number received and saved.
- My Applications checked for notices and defects.
Keep a complete electronic case file
Use a folder named with the GSTIN, order number and communication date. Store the original order, the exact APL-01 PDF, each attachment, payment evidence, ARN, provisional and final acknowledgements, notices, replies and screenshots of material status changes. Keep a read-only copy after final submission so later edits cannot be confused with the filed version.
Access should be limited to the taxpayer, authorised signatory and professional representatives. Do not email DSC credentials, EVC codes or portal passwords. If an adviser prepares the grounds, the appellant should still review the factual chronology, disputed figures and verification before signing.
When specialist help is sensible
Consider qualified GST litigation or tax-compliance assistance when the order involves several tax periods, classification or valuation questions, conflicting records, a substantial disputed amount, a possible limitation problem or a late-filing explanation. Professional help can also be useful when the portal rejects a payment, the authority is unclear under rule 109A, or the case may proceed to GSTAT.
Assistance does not remove the appellant’s responsibility to track the communication date, preserve proof, approve the grounds and verify that the final APL-02 has been issued. Treat any service provider’s deadline estimate as a planning aid and compare it with the order, the statute and the live portal notice.
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