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If you receive an appealable GST demand or penalty order in India, the usual first appeal is filed with the Appellate Authority in FORM GST APL-01. The GST Portal FAQ gives a deadline of three months from communication of the order, with a possible extension of up to one additional month for sufficient cause, and says a first-appeal pre-deposit is generally at least 10% of the disputed tax. Identify the operative order, preserve proof of when it was communicated, calculate the deadline, and check the order-copy requirements before filing. These are general steps; the correct forum, amounts and grounds depend on the order and applicable law.
First confirm what decision you are appealing
The first-appeal process applies to an appealable decision or order made by an adjudicating authority—not simply to a show-cause notice proposing a demand. The GST Portal FAQ lists orders demanding tax and penalty among appealable orders and says a taxpayer or unregistered person aggrieved by an adjudicating authority’s decision or order may appeal to the Appellate Authority. Read the document to identify the operative order, the officer who issued it and any appeal instructions. The appropriate Appellate Authority can depend on the issuing officer and the applicable central or State/UT enactment, so confirm the forum for your specific order.
GST Portal FAQ: Filing an Appeal against Demand Order
Calculate the appeal deadline from communication
The GST Portal FAQ states that a first appeal must generally be filed within three months from the date the decision or order is communicated. It says the Appellate Authority may allow filing within one further month if satisfied that sufficient cause prevented filing within the initial period. That extra month is discretionary, not an automatic extension. Keep evidence showing when and how the order was communicated; if service or limitation computation is disputed, obtain advice on the specific facts.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchThe FAQ does not state a publication year. Check the current portal instructions and any applicable notifications when calculating a live deadline.
Work out the disputed amounts and pre-deposit
Reconcile the order’s amounts before completing the appeal. APL-01 distinguishes tax or cess, interest, penalty, fees and other charges. The GST Portal FAQ describes the first-appeal pre-deposit as generally at least 10% of the disputed tax. Do not calculate this as 10% of the whole demand without checking which tax amount is disputed and the law applicable to the case. Identify admitted and disputed components separately, determine the amount payable under the applicable rules, and retain payment evidence.
The form’s separate fields help describe the dispute; they do not by themselves determine the legal treatment of every amount. See the CBIC FORM GST APL-01 and the GST Portal FAQ.
Prepare FORM GST APL-01 and supporting records
APL-01 asks for the appellant’s GSTIN or temporary ID/UIN, legal and trade names, address, order number and date, issuing officer, communication date, dispute period and details of the amounts involved. It also calls for a statement of facts, grounds of appeal and the relief requested, and asks whether the appellant wants a personal hearing.
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Make each ground specific to the order and record: identify the finding or action being challenged, explain why, and point to relevant material such as the notice, order, returns, invoices or correspondence. Penalty is entered separately in the form. A penalty challenge should address the particular legal basis and findings in the order; disputing the tax does not, by itself, establish that a penalty must be waived. The form does not supply a universal defence or predict whether a ground will succeed.
Gather the order and communication evidence, filed form and attachments, relevant payment proof, and all acknowledgements and later case notices. These records help document what was submitted and when.
File the appeal and complete the order-copy process
- On the GST Portal, go to Services > User Services > My Applications. Set Application Type to Appeal to Appellate Authority, choose New Application, and select Demand Order, following the portal FAQ’s flow.
- Complete and submit FORM GST APL-01 with the required particulars and supporting material. The FAQ says filing can use DSC or EVC; DSC is mandatory for companies and LLPs.
- If the order is not uploaded, submit the self-certified copy within seven days as directed by the GST Portal FAQ. CBIC’s appeal rules describe submission of a certified copy of the order and supporting documents within seven days. Follow the requirement shown for your application and retain proof of submission.
- Track the acknowledgement. Under the CBIC appeal rules, timely submission of the required copy preserves the provisional-acknowledgement date as the filing date; if the documents are submitted late, the document-submission date becomes the filing date. The rules state that the appeal is treated as filed only when the final acknowledgement bearing the appeal number is issued. APL-02 is the final acknowledgement form.
Portal labels and instructions can change. Check the current screen as you file rather than relying on a saved set of navigation steps alone. Sources: GST Portal FAQ and CBIC Appeal Rules.
Know what filing does—and does not—do
The GST Portal FAQ says the balance disputed amount is stayed on filing an appeal. Read that statement within the applicable pre-deposit requirements: filing does not erase admitted dues or decide the merits of the case. Keep monitoring the application and case record for status changes, notices, hearing information and the appellate order. The FAQ gives the portal status route as My Applications.
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A separate situation arises when a person applied for a waiver under Section 128A and received FORM GST SPL-07 rejecting the application. CBIC Circular 238/32/2024-GST says that rejection is appealable under Section 107 within the applicable time limit. In that appeal, the question is whether the waiver applies—not whether the original demand was correct. The circular also explains that prior payments may satisfy some or all of the pre-deposit requirement, but any shortfall against the statutory requirement remains payable. Check eligibility, payment dates and amendments applicable to the relevant tax period.
Quick Recap
| Route | Decision being challenged | Issue in the appeal | Key procedure point |
|---|---|---|---|
| Ordinary Section 107 first appeal | An adjudication demand or other appealable order, including its penalty component | Grounds against the order and its findings | APL-01; generally at least 10% of disputed tax as pre-deposit; ordinary deadline and order-copy requirements apply. GST Portal FAQ; CBIC Appeal Rules |
| Appeal from a Section 128A waiver rejection | Rejection of a waiver application in SPL-07 | Whether the waiver applies, not the merits of the original demand | Section 107 timing applies; prior payments may cover some or all of the deposit, with any statutory shortfall payable. CBIC Circular 238/32/2024-GST |
Official sources to check while filing
- GST Portal: FAQs on filing an appeal against a demand order — portal flow, deadline guidance, pre-deposit, signature and order-copy instructions.
- CBIC: Appeal Rules — supporting-document timing, filing-date consequences and final acknowledgement.
- CBIC: CGST Rules PDF containing FORM GST APL-01 — appeal particulars and form fields.
- CBIC Circular 238/32/2024-GST — appeals concerning rejection of Section 128A waiver applications.
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