For a first appeal against a GST demand order in India, file Form GST APL-01 with the relevant supporting documents. If the order is not available on the common GST portal, submit a self-certified copy within seven days after filing. The appeal is treated as filed when the portal issues the final acknowledgment, Form GST APL-02, with an appeal number.
Documents and records to prepare
| Item | What to do | When it applies |
|---|---|---|
| Form GST APL-01 | Complete the first-appeal form, including the grounds of appeal and verification, and sign them in the prescribed manner. | Required for this first appeal against a demand order. |
| Order or decision being challenged | Use the order available on the common portal. If it is not uploaded there, submit a self-certified copy. | The separate copy is required when the order is absent from the portal; it is due within seven days of filing APL-01. |
| Relevant supporting documents | Attach evidence that supports the specific grounds you raise, following the portal prompts for the order. | Depends on the facts and grounds of the appeal; the rules do not set one exhaustive list for every case. |
| Pre-deposit and payment records | Meet the applicable pre-deposit requirement before filing and retain the payment record. | The GST Portal FAQ states a minimum pre-deposit of 10% of disputed tax; a lower percentage is possible with competent-authority approval. |
| Authentication | Submit using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC), as applicable. | The GST Portal FAQ says DSC is mandatory for companies and LLPs. |
| Form GST APL-02 final acknowledgment | Save the acknowledgment showing the appeal number. | Issued after filing; Rule 108 treats the appeal as filed only when this final acknowledgment is issued. |
What counts as supporting evidence?
There is no universal evidence bundle for every demand appeal. Choose documents that substantiate the particular errors or facts raised in your grounds of appeal. Invoices, returns, ledgers, reconciliation statements, or authorization documents may be relevant in a particular case, but the official rules do not make each of these items mandatory in every appeal. Check the live portal prompts and the requirements applicable to your order.
As an Amazon Associate I earn from qualifying purchases.
Filing route for a demand-order appeal
- Sign in to the GST portal and go to Services > User Services > My Applications > Appeal to Appellate Authority > New Application.
- Choose Demand Order, complete Form GST APL-01, and provide the grounds, verification, and relevant supporting documents requested for your case.
- Complete the applicable pre-deposit and authenticate the submission using the permitted method.
- If the order is not uploaded on the common portal, submit its self-certified copy within seven days of filing APL-01.
- Save the final APL-02 acknowledgment bearing the appeal number. Rule 108 says the appeal is treated as filed only when that acknowledgment issues.
Check the deadline and pre-deposit before filing
The Government of India GST Portal FAQ states that an appeal is due within three months from communication of the decision or order. It also states that at least 10% of disputed tax must be paid as a pre-deposit before filing, with a lower amount possible after approval by competent authorities. Confirm the deadline calculation, amount, and any applicable exception against the order and current rules before submitting.
Recommended Free Tools
Keep this article scoped to the first appeal
This checklist concerns an appeal against a demand order to the Appellate Authority under section 107(1), using Form GST APL-01. It does not cover an application under section 107(2) or a later appeal to the GST Appellate Tribunal, which have different forms and procedures. A taxpayer or an unregistered person aggrieved by an adjudicating authority’s order may use the demand-order appeal route described in the GST Portal FAQ.
Quick Recap
Official sources
- Goods and Services Tax Portal: FAQs on filing an appeal against a demand order (Form GST APL-01)
- CBIC: Appeal Rules
- Telangana Commercial Taxes Department: November 2025 bare-law compilation of GST Act(s) and Rule(s)
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
