A delayed appeal to the first GST Appellate Authority succeeds or fails on two records: proof of the date the order was communicated and proof of a legally sufficient reason for every material part of the delay. Under section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act), an appeal is ordinarily due within three months of communication of the decision or order. The authority may allow filing during one additional month if sufficient cause prevented timely filing; on the ordinary section 107 route, the delay cannot be condoned beyond that four-month outer limit. Assemble the chronology, evidence, prescribed forms, pre-deposit records and filing acknowledgements before submitting the appeal.
Start with the statutory clock
Section 107(1) of the CGST Act gives an aggrieved person three months from the date the decision or order is communicated to present an appeal to the first Appellate Authority. Section 107(4) permits a further one month only when the authority is satisfied that sufficient cause prevented filing within the original three months. The section uses the words: “The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.”
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The GST Council’s 52nd meeting agenda records the practical consequence: even where sufficient cause is shown, the appellate authority cannot condone delay beyond one month from the original due date under this route. A Gauhati High Court decision dated 24 June 2026 describes the same three-month period and one-month condonable extension. That judgment is useful context, but the binding authority for a particular case depends on the applicable statute, notifications and decisions in the relevant jurisdiction.
Identify the legally relevant communication date
Do not calculate from the order’s signing date unless that is also the date on which it was legally communicated. Preserve the order number, order date and every record showing service or access, such as a GST portal download record, dashboard entry, email delivery, registered-post receipt, courier tracking or other legally relevant proof. Record the date in a calculation sheet with these columns:
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- date shown on the order;
- date and method of communication;
- ordinary three-month due date;
- actual filing date; and
- number of days beyond the ordinary due date.
If the communication method is disputed, explain the competing dates and attach the records supporting your position. A calculation based on an assumed date can make an otherwise arguable appeal appear late or out of time.
Build the core appeal file
Impugned order and service proof
Include a legible certified copy of the decision or order under challenge, its number and date, and the complete communication record. Keep the original electronic files and printouts showing portal timestamps, email headers or postal delivery. If the order was downloaded from the GST dashboard, preserve the download page and any system-generated acknowledgement rather than relying only on a later printout.
FORM GST APL-01, grounds and verification
File the appeal in FORM GST APL-01 electronically or through a notified alternative. The form should identify the appellant, registration details, order particulars, disputed amounts and relief sought. Attach signed grounds of appeal and the prescribed verification. The grounds must address the tax, interest, penalty, fee or other issue actually challenged; a condonation request does not replace substantive grounds.
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Condonation application
Submit a separate, signed request expressly asking the Appellate Authority to admit the appeal under section 107(4). State the communication date, ordinary due date, actual filing date and total delay in days. Give an event-by-event chronology rather than a general statement that the delay was unavoidable. Explain when the obstacle began, how it prevented preparation or filing, when it ended and what you did immediately afterward.
Indexed substantive evidence
Support each ground with the records that existed in the underlying transaction: tax invoices, returns, reconciliations, payment challans, contracts, purchase or sales registers, transport documents, correspondence and submissions made during adjudication. Prepare an index with a serial number, document date, description and the paragraph of the grounds that relies on it. This lets the authority test the merits without searching through an unstructured bundle.
Prove “sufficient cause” with contemporaneous records
There is no single universal document that guarantees condonation. The authority assesses whether the stated event genuinely prevented timely filing, whether the explanation covers the whole delay and whether the appellant acted promptly once the obstacle ended. Attach independent records for each material interval.
| Reason relied on | Useful supporting records | What the chronology should establish |
|---|---|---|
| Illness or hospitalization | Medical certificate, admission and discharge records, treatment notes, prescriptions and, where relevant, evidence that the responsible signatory or authorised representative was incapacitated | The dates of incapacity, why filing could not be delegated or completed, and the first action taken after recovery |
| Death or serious family emergency | Death certificate, hospital records, travel tickets, family relationship records and correspondence showing the emergency | When the emergency occurred, the period it absorbed and why it affected the appellant’s filing responsibility |
| Professional or authorised-representative incapacity | Sworn statement, appointment or engagement record, medical material and messages showing attempts to secure alternate assistance | Why the person responsible could not act, when a replacement was appointed and how quickly the appeal was prepared thereafter |
| Portal, connectivity or access failure | Dated screenshots, error messages, GST help-desk tickets, complaint numbers, system logs, emails and correspondence with the department or service provider | The exact filing attempts, duration of the outage or access block and proof that filing followed once access returned |
| Disaster, strike or office closure | Government or local-authority notices, closure circulars, transport disruption records, photographs or other contemporaneous public notices | That the event affected the appellant’s location or filing channel during the relevant dates |
| Late discovery of the order | Portal access history, email records, employee statements and the service record showing when the order was actually seen | Why earlier communication was not legally effective or reasonably noticed, and the prompt steps taken after discovery |
Affidavits or sworn statements can explain gaps, but a bare affidavit without independent corroboration is weaker than a contemporaneous record. If one reason covers only part of the period, identify the separate reason for every remaining interval. Do not use a single label such as “technical issues” for weeks in which no failed filing attempt is documented.
Prepare the chronology and condonation request
A useful condonation application can be organised as follows:
- Jurisdiction and order: identify the Appellate Authority, appellant, GSTIN, order number, order date and communication method.
- Limitation calculation: show the communication date, three-month due date, actual filing date and total delay.
- Event chronology: list each date or bounded period, the event, the action that was impossible or impeded, and the attached proof number.
- Promptness: state the date the impediment ended and the steps taken to obtain advice, collect records, pay the pre-deposit and file.
- Good faith and prejudice: explain that the appeal is being pursued bona fide and identify any circumstance showing that admission will not unfairly disadvantage the department.
- Prayer: request admission under section 107(4), acceptance of the accompanying appeal and consideration of the grounds on merits.
Sign and date the application. Use the same dates and document numbers in APL-01, the index and the affidavit; inconsistent dates invite an avoidable objection.
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Meet the pre-deposit requirement
Section 107(6) requires payment before an appeal can be treated as properly filed: the appellant must pay the full amount of admitted tax, interest, fine, fee and penalty, plus 10% of the remaining disputed tax, subject to the statutory cap. The applicable statutory cap amount is not stated here, so verify the current statutory ceiling and portal calculation for the relevant order.
Retain the challan, electronic liability ledger entry, payment reference and acknowledgement. Reconcile the amount paid with the figures in APL-01 and the order. If an amount is admitted only in part, clearly identify the admitted component and show how the 10% disputed-tax amount was calculated. A condonation request does not suspend or replace the pre-deposit requirement.
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After filing APL-01, follow the hard-copy and acknowledgement requirements in Chapter XIII of the CGST Rules and any current state or Union Territory instructions.
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- Complete the electronic appeal and upload the signed grounds, condonation request, order, evidence index and supporting records in the permitted file formats.
- Save the provisional filing acknowledgement and the submission timestamp immediately.
- Within seven days of filing APL-01, submit the hard copy in triplicate to the Appellate Authority, accompanied by a certified copy of the decision or order and supporting documents. The CBIC rules state: “A hard copy of the appeal in FORM GST APL-01 shall be submitted in triplicate to the Appellate Authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing of the appeal.”
- Obtain a receiving stamp, inward number or dispatch proof. If sending by post or courier, keep the booking receipt, tracking history and delivery confirmation.
- Retain the final acknowledgement in FORM GST APL-02, together with the provisional acknowledgement and all uploaded files. The rules explain when an appeal is treated as filed, so do not discard the first acknowledgement merely because APL-02 arrives later.
Check the jurisdiction’s current portal workflow before filing: available fields, file-size limits, digital-signature or electronic-verification requirements and the office address for triplicate copies can change.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Adding evidence that was not filed earlier
Rule 5 of the appeal rules generally restricts evidence that was not produced before the adjudicating authority or the Appellate Authority. The rule recognises limited exceptions where:
- the lower authority refused to admit evidence that should have been admitted;
- the appellant shows sufficient cause for not producing it earlier;
- the appellant shows sufficient cause for not producing relevant evidence earlier; or
- the order was made without giving sufficient opportunity to adduce relevant evidence.
The authority must record reasons in writing, and the other side must have an opportunity to examine or rebut the material. File a short additional-evidence application rather than silently inserting new documents. Identify the exact document, explain why it was unavailable or excluded, state when the problem arose, show why the document is material and attach proof of any earlier request or refusal. Ask for a written order admitting the evidence and be prepared to serve the bundle on the department.
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Documents created after the order are not automatically admissible merely because they are convenient. Explain whether they record an earlier fact, correct an arithmetical error, or introduce a genuinely new matter, and connect the explanation to one of the rule 5 exceptions.
Understand other routes before relying on them
The first Appellate Authority under section 107 is not the same forum as a GST Appellate Tribunal or a constitutional court. Before choosing a route, compare the following matters and confirm them for the order involved:
| Comparison point | First Appellate Authority | Tribunal or court |
|---|---|---|
| Forum | Authority designated under section 107 for the relevant jurisdiction | Forum depends on the statutory appeal or writ route available for the order |
| Limitation | Three months from communication | Not stated; verify the provision governing that route |
| Condonable extension | One further month for sufficient cause under section 107(4); no ordinary power beyond that | Not stated; do not assume the section 107 limit applies or that a court will extend it |
| Pre-deposit | Admitted dues plus 10% of remaining disputed tax, subject to the statutory cap | Not stated; check the specific appeal provision, stay order and current rules |
| Form and filing | FORM GST APL-01, verification, supporting documents and the seven-day hard-copy requirement described in the rules | Form, registry practice and electronic filing requirements vary by forum |
| New evidence | Rule 5 restrictions and written-reason exceptions apply | Evidence rules depend on the forum and proceeding |
| Special notification | Check whether a notification changes the ordinary route | Check the notification or order specifically applicable to the proceeding |
Do not treat a historical relaxation as a standing remedy. The GST Council’s 52nd meeting agenda described a one-time procedure for certain section 73 or 74 demand orders issued on or before 31 March 2023: filing FORM GST APL-01 by 31 December 2023, with a 12.5% pre-deposit and at least 20% of that amount debited from the Electronic Cash Ledger. That was a time-limited 2023 measure. Confirm the actual notification and eligibility before relying on it; the agenda alone does not reopen the expired deadline.
Quick Recap
Common defects that weaken a delayed appeal
- Counting from the wrong date: using the order date instead of documented communication.
- Missing the outer limit: asking the first Appellate Authority to condone more than one month beyond the three-month period.
- Generic explanations: stating “illness,” “staff shortage” or “portal problem” without dates, failed attempts and independent proof.
- Unexplained gaps: proving the first week of delay but leaving later weeks unaccounted for.
- Late action after recovery: providing no evidence of prompt filing once the obstacle ended.
- Incomplete appeal: filing a condonation request without APL-01, signed grounds, verification, certified order or indexed evidence.
- Incorrect pre-deposit: omitting admitted dues or miscalculating the percentage of disputed tax.
- Ignoring the seven-day hard-copy window: failing to preserve delivery proof and a receiving stamp.
- Adding evidence silently: placing documents in the bundle without a rule 5 application and an opportunity for rebuttal.
- Relying on an agenda or old relief: assuming the 2023 special procedure remains available without checking the notification.
Final filing checklist
- Order copy, order number, order date and legally relevant communication proof.
- Written calculation of the ordinary due date, actual filing date and total delay.
- Signed section 107(4) condonation request with a complete event chronology.
- Independent evidence for every material interval and proof of prompt action after the impediment ended.
- FORM GST APL-01, signed grounds of appeal and verification.
- Indexed invoices, returns, reconciliations, payment records, contracts, transport documents, correspondence and prior submissions.
- Proof of admitted amounts and the required disputed-tax pre-deposit, including challans and electronic-ledger entries.
- Provisional acknowledgement, triplicate hard-copy submission within seven days, dispatch or receiving proof and FORM GST APL-02.
- If relying on new evidence, a separate rule 5 application identifying the exception, materiality and earlier exclusion or unavailability.
- Confirmation that no notification, court order or jurisdiction-specific instruction changes the route, form, deadline or payment requirement.
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