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Before filing a GST appeal in FORM GST APL-01, assemble the order being challenged, a precise calculation of admitted and disputed amounts, records supporting every ground of appeal, pre-deposit payment proof, and the credentials needed for the authorised signatory to submit the application. The GST Portal does not publish one universal evidence list for every appeal, so your final bundle must follow the particular order, grounds and upload prompts shown in the live portal.
Start with the order and the filing deadline
An appeal is filed by a taxpayer or unregistered person who is aggrieved by a decision or order of an adjudicating authority. Download and preserve the complete order, not just the demand summary or a screenshot. Note the order number, date, date of communication, issuing authority, tax period, tax heads and every issue decided. The order determines what can be challenged and which underlying records you need.
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The GST Portal FAQ states that the appeal should be presented within three months from communication of the decision or order. The appellate authority may allow a delay of up to one additional month when satisfied that sufficient cause prevented timely filing. Put the communication date and the last ordinary filing date on your checklist, and retain evidence of how and when the order was communicated.
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Read the current GSTN FAQ on filing an appeal against a demand order and the applicable law for your case. These periods are procedural requirements described by GSTN and can be affected by later legal or portal changes.
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The core document checklist
| Item | What to collect | Why it matters |
|---|---|---|
| Impugned order | Complete order, annexures and communication details | Identifies the decision, findings, tax period and appeal deadline |
| Demand worksheet | Tax, interest, penalty and other amounts, separated by tax head | Lets you state admitted and disputed amounts accurately |
| Grounds evidence | Records proving each factual and legal ground | Connects your documents to the findings you challenge |
| Pre-deposit proof | Electronic liability-ledger/payment reference and calculation | Confirms the payment required before filing |
| Authority documents | Authorisation, signatory details and valid DSC or EVC access | Allows the correct person to authenticate the application |
| Order-copy submission | Self-certified copy if the order is missing from the portal | Must be supplied within the specified post-filing period |
| Filing record | Submitted APL-01, ARN and final APL-02 acknowledgement | Proves what was filed and provides the appeal number |
This is a preparation checklist, not a declaration that every item is mandatory in every dispute. The relevant evidence changes with the order type and the grounds you raise.
Build an evidence file that follows your grounds
Draft a short issue-by-issue index before scanning anything. For each proposed ground, write the order paragraph or table being challenged, the fact you rely on, the document proving that fact, and the relief you seek. This prevents a large but unstructured upload from obscuring the evidence.
Returns and reconciliations
Where the dispute concerns turnover, input tax credit, classification or reporting, collect the relevant GSTR-1, GSTR-3B and other returns, plus a reconciliation showing how the figures tie to the order. Highlight the exact period and line items. If your position depends on a correction made in a later return, preserve the original filing and the amendment trail rather than presenting only the final number.
Invoices and supply records
For transaction-level issues, gather tax invoices, credit or debit notes, purchase orders, delivery records, e-way bills, goods-receipt evidence and contracts when they establish the nature, value, date or movement of a supply. Arrange them by invoice number or issue so the appellate authority can match them to the disputed entries.
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Payment and ledger records
Collect bank statements, challans, electronic cash or credit ledger extracts and payment references when the order alleges non-payment, short payment or an incorrect utilisation of credit. Mark which payment settles the admitted portion and which amount remains disputed. Do not treat a bank statement alone as proof of the correct tax period if the ledger or challan identifies it more precisely.
Notices, replies and correspondence
Keep the show-cause notice, every reply, attachments, hearing notices, written submissions, hearing attendance records and communications with the department. These documents can establish that a point was already raised, that a hearing opportunity was missed or that the final order considered facts differently from the material submitted.
Special factual records
Use contracts, registration records, certificates, transport documents, export or import papers, place-of-supply evidence and professional reports only when they support a pleaded ground. For an IGST amount that you admit, the FAQ specifically says the portal requires place-of-supply details. Have the relevant state, location and transaction records ready before entering that field.
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Prepare a calculation sheet that reproduces the order’s figures and then shows your position. Split tax by CGST, SGST, IGST and compensation cess where applicable; show interest and penalty separately; and identify the amount admitted, the amount disputed and the basis for each difference.
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The GSTN FAQ states that a minimum of 10% of the disputed tax must be paid as pre-deposit before filing an appeal, subject to its qualification that a lower percentage may be declared after approval by competent authorities. The percentage applies to disputed tax, not automatically to interest or penalty. Reconcile your calculation with the payment record and retain the electronic reference. If the order contains multiple tax heads or issues, make the allocation transparent rather than uploading one unexplained total.
Confirm who can file and how the application will be authenticated
Arrange the authorised signatory’s access before the deadline. The GST Portal FAQ says an appeal may be filed through DSC or EVC, and that DSC is mandatory for companies and LLPs. Check that the signatory is correctly associated with the GST registration, the digital-signature certificate is valid and the required browser or signing utility works on the filing computer. Keep the authorisation or board resolution available when the entity’s internal records require one.
For a proprietorship, partnership, company, LLP or an unregistered person, verify that the name, address, GSTIN or other identifier in APL-01 matches the order. A mismatch can create avoidable clarification requests even when the evidence itself is sound.
If the order is not uploaded on the portal
The FAQ addresses a specific failure mode: when the order is not uploaded, submit a self-certified copy within seven days after filing APL-01. If you submit it later, GSTN says the filing date becomes the date on which the copy is submitted. The appeal is treated as filed when the final APL-02 acknowledgement with an appeal number is issued.
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Prepare the self-certified copy before opening the application so that the seven-day period is not lost. Keep the upload confirmation and a copy of the certification. Do not assume that a draft application, a saved ARN or an on-screen success message is the final proof; preserve APL-02 when it is generated.
Follow the APL-01 filing sequence
- Identify the order. On the GST Portal, open the appeal service and select the relevant order. Confirm that the authority and order details correspond to your copy.
- Enter the dispute details. State the amount admitted and disputed, tax heads and any place-of-supply information requested for admitted IGST.
- Write the grounds and relief. Number each ground, link it to the order finding, and refer to the supporting document by a clear file name or index number.
- Upload supporting records. Add the order, calculations and evidence prompted by the live portal. Use readable files and check every upload after it completes.
- Record the pre-deposit. Enter the payment details and verify that the amount corresponds to at least the applicable minimum on disputed tax.
- Authenticate. Submit through DSC or EVC as permitted for the entity. Companies and LLPs must use DSC according to the FAQ.
- Handle a missing order copy. If the portal did not contain the order, submit the self-certified copy within seven days and retain proof.
- Save the final acknowledgement. Download APL-02 and the appeal number, together with the complete submitted application and upload list.
GSTN’s forms reference identifies APL-01 as the taxpayer’s appeal application and APL-02 as the acknowledgement. GSTN’s training index also lists a segment covering document uploads and completion of appeal details.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Adapt the bundle to the order type
The FAQ covers several categories, including demand and assessment-related orders, enforcement matters and refund-related orders. Do not use the same evidence pack automatically for all of them.
- Assessment or demand order: prioritise the order, return reconciliations, invoices, ledgers, payment records, notices and replies tied to each proposed ground.
- Enforcement-related order: add seizure or inspection records, statements, inventories, transport documents and correspondence that directly address the enforcement findings.
- Refund order: organise the refund application, deficiency memos, export or payment evidence, relevant invoices and the calculation showing the amount claimed.
- Order involving place of supply: include contracts, delivery or service-location evidence and the state-level facts needed for the IGST fields.
The order and grounds control the selection. Illustrative records in this checklist are not a universal legal requirement.
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Quality-control checks before pressing Submit
- Compare every amount in APL-01 with the order and your calculation sheet.
- Check that the communication date supports a filing within three months, or prepare a clear explanation and evidence for any condonation request.
- Confirm the pre-deposit calculation and payment reference.
- Open every PDF to ensure pages are legible, complete and in the intended order.
- Use file names that identify the issue, period and document type; keep an index mapping each ground to its files.
- Remove unrelated personal data and duplicate pages while retaining the original records securely.
- Verify that the authorised signatory, DSC or EVC is available and valid.
- Check the live portal’s permitted file types, size limits and mandatory fields immediately before upload. Current technical limits are not stated in the cited FAQ and may change.
- Save the submitted form, payment evidence, upload confirmations, ARN and final APL-02 in at least two secure locations.
What the official material does not establish
GSTN confirms the APL-01 route, eligibility, the three-month period and possible one-month condonation, the pre-deposit rule, DSC/EVC authentication, several appealable order categories and the seven-day treatment of an order copy that was not uploaded. It does not provide one exhaustive document list for every ground, nor does the cited material establish current upload formats, file-size limits or which evidence will legally prove a particular contention.
Accordingly, treat the checklist as a disciplined way to prepare, not as a substitute for matching evidence to the order and the law. Review the live portal prompts and the current provisions that apply on the day you file. Where the amount or legal issue is significant, have a qualified GST professional verify the grounds, limitation calculation and pre-deposit before submission.
Keep a complete post-filing record
After submission, retain the final APL-02 acknowledgement and appeal number, the exact APL-01 data, every uploaded file, the pre-deposit proof and any subsequent requests or acknowledgements. A clean record lets you demonstrate what was filed, when it was filed and which documents supported each ground. It also makes it easier to respond if the appellate authority asks for clarification or additional material.
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