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This guide covers appeals under India’s CGST framework. For a first appeal against an adjudicating authority’s order, the general deadline is three months from the date the order is communicated. The GST Portal lists FORM GST APL-01 for a demand-order appeal and says a pre-deposit of at least 10% of the disputed tax is required. The correct route depends on the order, the issuing authority, the date of communication and the amounts involved—especially for refund decisions, whose appealability should be checked against the specific order and provision.
Start by identifying the order you want to challenge
Before opening an appeal application, read the complete order and any accompanying notice. The order should help you identify the authority that issued it, the statutory provision involved, the decision being challenged, the date it was communicated and the amounts treated as payable. Those details determine whether the decision is appealable, which forum is appropriate and how the limitation period and pre-deposit apply.
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Do not assume that every assessment, demand or refund communication follows the same route. The Goods and Services Tax Portal’s appeal FAQ describes demand-order cases, including certain assessment orders and other specified decisions. It does not establish a single procedure for every GST refund rejection. For a refund decision, check its exact form, statutory basis and issuing officer, then confirm the applicable appeal provision and current filing instructions.
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- Assessment or demand: Note the section cited in the order, the tax and other amounts, and whether any part of the liability is admitted or disputed.
- Refund decision: Identify whether the document is a rejection, reduction, adjustment or another decision, and check the provision under which it was made. Do not infer the appeal route solely from the fact that a refund was refused.
- Earlier appeal or remand: Check whether the order follows a prior appellate decision and what directions or limitations that decision imposes.
The CBIC explanatory material notes that an Appellate Authority may, after giving the appellant a reasonable opportunity to show cause, reduce a refund or input tax credit. That describes a power exercised in an appeal; it does not, by itself, prove that every refund rejection can be appealed through the same portal option as a demand order.
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For demand orders, the GST Portal FAQ identifies examples including assessment orders under sections 62, 63 and 64, specified decisions concerning an application under section 64(2), certain penalty orders, remanded cases and orders in listed demand proceedings. This helps explain why reading the section and description on the order matters: “assessment” is not enough to determine the correct portal selection or appeal route. Compare the actual order to the categories available in the current portal and seek clarification if they do not match.
Calculate the first-appeal deadline from communication
Under the general first-appeal rule described in the GST Portal FAQ, an aggrieved taxpayer or unregistered person may appeal to the Appellate Authority within three months from communication of the decision or order. The communication date matters; do not simply use the date printed on the order if it was communicated later. Keep evidence of when and how you received it.
The FAQ says the Appellate Authority may condone a delay of up to one further month if sufficient cause prevented timely filing. This is not an automatic four-month filing period or a guaranteed extension. A late filer should check whether the facts and applicable law support a request for condonation and provide the reasons and supporting evidence. The available material does not determine how the deadline applies to any individual order or every refund decision.
- Record the date the order was communicated and retain the portal notice, email, delivery record or other relevant evidence.
- Use that date to calculate the ordinary three-month period under the provision applicable to your order.
- Allow time to complete payment, assemble documents and resolve portal or signature issues before the deadline.
- If the ordinary period has passed, check promptly whether a condonation request is available. Do not rely on the additional month unless the authority accepts the sufficient-cause basis.
Do not wait until the final day to discover that the order is unavailable in the portal, that your organization needs a different signing arrangement, or that the supporting-copy process has not been completed. A prudent working schedule leaves time to confirm the route, classify the amounts, make any required payment, attach the necessary records and obtain the final acknowledgement. Keep the communication evidence separate from the order itself; it may be important if the filing date or limitation calculation is questioned.
File a demand-order appeal using FORM GST APL-01
For a demand-order appeal, the GST Portal FAQ gives this route: Services > User Services > My Applications > Application Type: Appeal to Appellate Authority > New Application. Select Demand Order as the order type. The listed form is FORM GST APL-01.
- Open the appeal application. Sign in to the GST Portal and follow the path above. Confirm that the order type presented for your case matches the order you intend to challenge.
- Enter the order and appeal details. Use the information in the challenged order. Make clear what is disputed and what, if anything, is admitted. Do not choose a demand-order route merely because a different GST decision has a monetary effect.
- Pay the applicable pre-deposit. Check the calculation against the order and current law before submitting. The portal FAQ describes a minimum payment of 10% of disputed tax for a first appeal; the CBIC explanatory material also describes payment of admitted dues and 10% of the remaining disputed tax.
- Attach the appeal and supporting records. Include the documents required for the order type and current portal process. If the order is not uploaded, the portal FAQ says a self-certified copy must be submitted within seven days.
- Sign and submit. The FAQ describes signing by DSC or EVC and says a DSC is mandatory for companies and LLPs. Verify the current signing options shown for your entity and filing.
- Track the acknowledgement. Save the provisional receipt and continue checking for the final acknowledgement and appeal number. Under the rules, the appeal is treated as filed only when the final acknowledgement in FORM GST APL-02, indicating the appeal number, is issued.
The GST Portal FAQ is specifically framed around demand orders. Portal labels, document handling and technical requirements may change, and the rules allow filing electronically or otherwise as notified. Check the live portal instructions and applicable rule for your particular decision rather than assuming the demand-order workflow covers every case.
Before submitting, compare the details entered in the form with the order: the issuing authority, order reference, statutory section, amounts and communication information should correspond to the decision being challenged. Keep a copy of the completed appeal and every attachment in the same case file. If the interface offers a choice that appears inconsistent with the order, pause and confirm the proper route instead of selecting the closest-sounding category. The FAQ’s demand-order steps should not be treated as a universal menu for refund matters.
Understand the supporting-copy and acknowledgement rules
CBIC’s appeal rules describe a process in which a certified copy of the challenged order and supporting documents are submitted within seven days under the specified procedure. The rules provide for a final acknowledgement in FORM GST APL-02 and explain that the appeal is treated as filed only when the final acknowledgement with an appeal number is issued.
The rules distinguish between timely and later document submission: where supporting documents are received within seven days, the filing date is the date of the provisional acknowledgement; where they are submitted later, the filing date is the date of document submission. The GST Portal FAQ separately says that, where the order is not uploaded, a self-certified copy must be provided within seven days and that later submission makes the submission date the filing date.
Because these details can affect limitation, do not treat an initial on-screen submission or provisional receipt as conclusive proof that the appeal has been finally filed. Keep copies of every submission and acknowledgement, and check that the final appeal number is issued. Confirm how the current portal applies the rules to your order and attachments.
There are two related points to track: the date the appeal is treated as filed under the rule, and the later issue of the final acknowledgement that carries the appeal number. The rules describe the final acknowledgement as the filing confirmation; they also explain how the date is determined when documents are supplied within or after the seven-day period. Retain the provisional acknowledgement, document-submission timestamps and final acknowledgement so you can establish the sequence if needed. If a certified or self-certified copy is required for your order, do not assume that uploading an application alone has met that requirement.
Work out the pre-deposit without guessing
The GST Portal FAQ states that a first appeal requires a minimum pre-deposit of 10% of the disputed tax. CBIC’s explanatory material describes the condition as payment of admitted dues plus 10% of the remaining disputed tax. The amount cannot safely be calculated from the headline tax demand alone: the admitted liability, disputed tax, prior payments and governing law all matter.
- Separate amounts you accept from amounts you contest.
- Check whether the order includes tax, interest, penalty or other components, and how the relevant provision treats each.
- Account for payments or deposits already made, using the applicable rules rather than assuming they automatically satisfy the requirement.
- Verify the current law and portal calculation before filing; the general percentage in an FAQ is not a case-specific computation.
The portal FAQ says that, after an appeal is admitted, the portal flags the balance disputed amount as non-recoverable. That statement is conditional on admission. Do not assume that starting an application, paying a deposit or receiving a provisional acknowledgement automatically prevents every recovery action.
The distinction between admitted and disputed amounts should be made before the payment step, not after it. If some liability is accepted, the CBIC explanatory material describes admitted dues as part of the first-appeal condition, in addition to the percentage of remaining disputed tax. Do not equate the pre-deposit with the full amount in the order, or calculate it as 10% of every listed component without checking how the applicable provision treats those components. The figure in the portal FAQ is a general description; the order, payment history and current governing rule are needed for a reliable case-specific amount.
Refund rejections need a separate appealability check
A refund decision may have a different form, statutory basis and issuing officer from an assessment demand. The cited portal FAQ’s order-type list is useful for the demand and specified assessment decisions it covers, but it does not settle the route for every refund rejection. First identify the provision and decision in the refund order; then confirm whether an appeal lies, which authority hears it, what deadline applies and what form or portal route is currently prescribed.
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Read the operative part of the refund decision as well as its reasoning. A rejection, partial sanction, adjustment or reduction may not be interchangeable for procedural purposes. Note the officer who signed it and the legal provision cited, then verify those details against the current appeal provision and portal choices. The CBIC material’s statement about an Appellate Authority reducing a refund or input tax credit after a reasonable opportunity to show cause concerns what the authority may do during an appeal; it does not answer whether a particular refund order can be taken to that authority in the first place.
First appeal and Tribunal appeal are different stages
A first appeal under section 107 and an appeal to the Appellate Tribunal are distinct proceedings. CBIC’s rules identify FORM GST APL-05 for an electronic appeal to the Tribunal and describe provisional and final acknowledgement steps, supporting documents and a fee calculated at ₹1,000 per ₹1 lakh of the relevant amount, subject to a maximum of ₹25,000. Check the current rule and applicable notifications before relying on that fee or filing procedure. The sources cited here do not establish a general Tribunal deadline for every case.
| Point | First appeal to Appellate Authority | Appeal to Appellate Tribunal |
|---|---|---|
| What it challenges | An appealable decision or order of an adjudicating authority; confirm the route for the particular order. | A decision eligible for Tribunal appeal under the applicable provision; the specific eligible order and deadline must be checked. |
| Form described in cited material | FORM GST APL-01. | FORM GST APL-05 for an electronic appeal, as described in the CBIC rules. |
| Deadline | Generally three months from communication, with possible condonation of up to one further month for sufficient cause, according to the GST Portal FAQ. | Not stated as a general period in the cited materials; verify the provision and current notices for the case. |
| Pre-deposit | The portal FAQ states a minimum 10% of disputed tax; CBIC explanatory material also describes admitted dues and 10% of remaining disputed tax. | CBIC explanatory material describes an additional 20% pre-deposit at the Tribunal stage, subject to the statutory framework. Verify the case-specific requirement. |
| Fee | Not stated in the cited materials for this comparison. | CBIC rules describe ₹1,000 per ₹1 lakh of the relevant amount, capped at ₹25,000; check current rules and notifications. |
| Filing acknowledgement | Final acknowledgement in FORM GST APL-02 with an appeal number establishes filing under the rule described by CBIC. | CBIC rules describe provisional and final acknowledgement steps; verify the current procedure and required documents. |
The Ministry of Finance announced on 30 June 2026 that a specific GSTAT filing deadline under section 112(1), read with section 112(3), was extended from 30 June to 31 July 2026. That announced date has elapsed. The Ministry also reported 30,000 appeals filed in the final 15 days and a peak of 5,500 daily appeals during that period; these are reported filing-volume figures, not measures of an individual appeal’s prospects. Check for current official notices, and do not treat that historical extension as a live deadline or as changing the limitation period for another case.
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The Tribunal stage is not simply a continuation of the APL-01 application. It concerns an eligible decision at the next level, has its own form and acknowledgement process, and can involve a further pre-deposit and filing fee. The CBIC rules describe a fee of ₹1,000 for each ₹1 lakh of the relevant amount, subject to a ₹25,000 cap; confirm both the amount base and current notifications before paying. The explanatory material’s additional 20% Tribunal-stage pre-deposit is also subject to the statutory framework, so do not add percentages mechanically or assume it applies identically to every matter.
The Ministry of Finance’s announcement is useful only as historical context. It specified an extension to 31 July 2026 under the stated section 112 provisions; as of 9 October 2026, that date had passed. Its reported 30,000 appeals over the final 15 days and peak of 5,500 daily filings describe portal activity around that deadline, not a current filing window, a general extension, or evidence about outcomes.
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Save the order, proof of communication, payment records, appeal submission, attachments, provisional receipt and final acknowledgement with appeal number. Note any portal error and retain the relevant screen or reference details. If the portal route does not match the order, the deadline is near or passed, the refund decision’s appealability is unclear, or the disputed amount is difficult to classify, seek advice from a qualified GST practitioner or tax lawyer using the complete case file.
This is general procedural information, not a determination that a particular order is appealable or that a specific filing is timely. Statutory amendments, notifications and portal workflows can affect the procedure; use the actual order and current official materials to verify each case.
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How long do I have to appeal a GST assessment order in India?
The GST Portal FAQ describes a general period of three months from communication of the order for a first appeal to the Appellate Authority. Up to one further month may be condoned for sufficient cause, but that is not an automatic extension. Check the provision and communication date for your particular order.
Which form do I use for a first GST appeal?
For a demand-order appeal, the GST Portal FAQ identifies FORM GST APL-01, filed through Services > User Services > My Applications > Appeal to Appellate Authority > New Application, selecting Demand Order. Confirm that the current portal route applies to your type of decision.
Is a 10% pre-deposit required before filing?
The GST Portal FAQ states a minimum pre-deposit of 10% of disputed tax for a first appeal. CBIC explanatory material also describes payment of admitted dues and 10% of the remaining disputed tax. The calculation depends on the admitted and disputed amounts, payments already made and current law.
Can I appeal a rejected GST refund?
Do not assume every refund rejection uses the same route as a demand order. Check the refund decision’s exact form, statutory provision and issuing officer, and verify appealability, forum, deadline and current filing process. The cited GST Portal FAQ does not settle every refund-decision route.
When is an APL-01 appeal treated as filed?
CBIC’s rules say the appeal is treated as filed only when the final acknowledgement in FORM GST APL-02, indicating the appeal number, is issued. The rules also describe how timely or late supporting-document submission affects the filing date. Keep the provisional receipt and final acknowledgement.
Is the GSTAT deadline extension to 31 July 2026 still available?
No. The Ministry of Finance announced that specific Section 112 extension on 30 June 2026, and the date has elapsed. It should not be treated as a current deadline or as changing the limitation period in another case.
Does Canada use the same GST appeal process?
No. This guide covers India’s CGST framework. Canada’s GST/HST process generally involves a CRA objection first, and CRA guidance describes a 90-day period to appeal to the Tax Court after specified CRA decisions. Do not use India’s APL-01 forms or deadlines for Canadian matters.
The Bottom Line
For an India CGST first appeal, identify the exact order and communication date, verify appealability and the current route, and generally file within three months using FORM GST APL-01 for a demand-order case. Check the admitted dues and disputed-tax pre-deposit carefully, submit required copies within the applicable seven-day process, and retain the final APL-02 acknowledgement with appeal number. Refund decisions and Tribunal appeals require their own order-specific checks.
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