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A GST demand order that contains a factual or legal error should be challenged quickly, usually through a first appeal under section 107 of the CGST Act. You ordinarily have three months from communication of the order to file FORM GST APL-01; the Appellate Authority can condone up to one further month for sufficient cause. The GST Portal FAQ states that a 10% pre-deposit of disputed tax is required, and the appeal is treated as filed only when final acknowledgment FORM GST APL-02 is issued. Preserve the order and service evidence, reconcile every disputed amount, and deal separately with any recovery action because appeal and recovery timelines are not identical.
This is general information for India. The applicable State or Union Territory GST law, order type, service date, later amendments and current portal notices can change the result. Obtain case-specific advice for a large, urgent or technically complex dispute.
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What should you do first when a GST demand order is wrong?
Download the complete order and record exactly when and how it was communicated. Save the portal PDF, email, SMS, any physical delivery record and the demand summary. Note your GSTIN, issuing authority, tax periods, statutory section, tax, interest and penalty amounts, and the last date shown by the portal. The ordinary appeal clock runs from communication of the decision or order; CBIC’s recovery guidance refers to the date of service. Treat those as separate dates and keep evidence for both.
- Create a deadline sheet. Calculate three months from the communication date for a section 107 appeal and mark the possible one-month condonation period. Separately calculate the general three-month period from service before recovery normally begins.
- Secure the underlying record. Keep the show-cause notice, your reply, hearing notices and submissions, return filings, invoices, e-way bills where relevant, ledgers, payment challans, reconciliations and earlier orders.
- Prevent avoidable portal problems. Check whether the order is actually uploaded and whether the demand appears in the electronic liability register. Screenshot status pages and download acknowledgments.
Section 107(1) says: “Any person aggrieved by any decision or order passed under this Act … may appeal … within three months from the date on which the said decision or order is communicated to such person.” Read the current text on the CBIC section 107 page.
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How do you determine what is wrong in the order?
Build a finding-by-finding reconciliation rather than arguing that the order is generally unfair. For each demand line, identify the notice allegation, your response, the officer’s finding, the amount and the legal provision relied on.
| Check | Evidence to compare | Issue to identify |
|---|---|---|
| Taxable turnover or classification | Returns, sales register, invoices, contracts | Wrong period, rate, place of supply or duplicated turnover |
| Input tax credit | Purchase register, supplier data, invoices, payment records and reconciliations | Credit already reversed or paid, eligible credit rejected, or a calculation error |
| Tax already discharged | GSTR filings, challans, electronic cash and credit ledgers | Payments or adjustments omitted from the order |
| Procedural fairness | Notices, hearing requests, replies and portal logs | Finding based on a ground not in the notice or no meaningful opportunity to respond |
| Interest and penalty | Payment dates and statutory computation | Interest period, rate, penalty basis or arithmetic is wrong |
Section 75 general provisions require the order to set out relevant facts and the basis of decision. The demand should not exceed the amount in the notice or rely on grounds outside it. Cite the exact paragraph and attach the document that disproves it; an assertion without a ledger, invoice or payment trail is harder to establish.
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Rectification is not a general substitute for an appeal. A special procedure in Notification No. 22/2024–Central Tax covered a narrow class of orders where input tax credit was treated as wrongly availed under section 16(4), but the credit became available under section 16(5) or section 16(6), and no appeal had been filed. The application window was six months from 8 October 2024 and had expired by November 2026. Unless a current notification provides another route for your order, do not let a hoped-for rectification remedy cause you to miss the appeal deadline.
How do you prepare FORM GST APL-01?
Use the GST Portal’s current “Filing an Appeal against Demand Order (FORM GST APL-01)” FAQ and the CBIC GST appeal rules. Your filing should let the Appellate Authority see precisely what is admitted, what is disputed and what order you want.
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- Identify the order. Enter the order number, date, tax period, section, issuing officer and communication date exactly as shown.
- State numbered grounds. Use one ground per error: incorrect factual premise, ignored evidence, breach of the notice limitation, wrong statutory interpretation, arithmetic mistake or improper interest/penalty.
- Separate amounts. Show disputed tax, admitted tax, interest and penalty independently. Explain how each figure was calculated and what relief is requested.
- Attach an indexed paper book. Include the order, notice, reply, hearing record, reconciliations, invoices, ledgers, challans and authorities. Name files consistently and refer to page numbers in each ground.
- Explain late evidence if necessary. Additional evidence is restricted. If a document was unavailable earlier, or you did not receive a fair opportunity, state the specific reason and why it is material.
- Authorise the signatory and submit. Keep a complete copy of the submitted form and every uploaded file.
Do not assume that uploading a large bundle cures an unclear appeal. The authority needs a short statement of the error, a reliable calculation and a document trail proving it.
How much is the GST appeal pre-deposit?
The GST Portal FAQ states a minimum pre-deposit of 10% of the disputed tax before filing the ordinary first appeal. Confirm the computation for your particular order, including what is disputed versus admitted, and check any current amendment or special provision before paying. The GST Council’s 55th meeting document records that the relevant rationalised 10% percentage took effect on 1 November 2024; recommendations in that document are not automatically operative law.
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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 matchPay through the permitted electronic ledger mechanism, retain the challan and record the amount in APL-01. A pre-deposit does not mean you concede the balance of the demand; it is a statutory condition for the appeal. If the order contains only interest or penalty, or combines several periods, obtain a precise computation rather than applying 10% blindly to the headline total.
When is the appeal treated as filed?
Filing is not complete merely because you clicked submit or received a provisional reference. The Portal FAQ states that the appeal counts as filed when final acknowledgment FORM GST APL-02 with an appeal number is issued. Save both the provisional and final acknowledgments and monitor the portal case status.
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If the order was not uploaded, the FAQ and appeal rules require a self-certified copy to be submitted within seven days. If you submit it later, the later date becomes the filing date. This can affect limitation, so escalate a missing-upload problem immediately, preserve screenshots and delivery proof, and do not wait until the last day.
Does filing the appeal stop GST recovery?
Not automatically for every payment or recovery issue. CBIC Instruction No. 01/2024-GST says the general rule is that the amount is payable within three months from service of the order and recovery generally begins after that if unpaid. In exceptional cases, where necessary in the interest of revenue, the proper officer may require payment sooner, but reasons must be recorded in writing.
Read the instruction in full at the CBIC recovery guidance. If an early-recovery direction, bank attachment, garnishee notice or other coercive step arrives, obtain urgent case-specific advice. Send proof of the appeal, pre-deposit and APL-02 to the relevant officer, but do not assume that correspondence alone suspends recovery.
Communication, service and recovery: keep the clocks separate
| Clock | Usual trigger | What to do |
|---|---|---|
| First appeal | Communication of the decision or order | File APL-01 within three months; seek condonation for up to one further month only for sufficient cause |
| Missing uploaded order | Portal appeal procedure | Submit a self-certified copy within seven days or the later submission date may be treated as filing date |
| General recovery timing | Service of the order | Expect recovery generally after three months if unpaid, subject to exceptional early recovery with written reasons |
What if you miss the three-month appeal deadline?
Section 107(4) permits the Appellate Authority to admit an appeal presented within a further one month if satisfied that sufficient cause prevented timely filing. This is a limited condonation power, not an automatic extension. File as soon as possible, include a separate chronology and supporting proof of the cause, and explain every day or material event of delay. Once that additional month has passed, the statutory first-appeal route may be barred, so seek professional advice about any exceptional remedy rather than assuming the portal will accept it.
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What happens if the first appeal is dismissed?
Section 112 provides an appeal to the Appellate Tribunal for specified orders under sections 107 or 108, generally within three months from communication. Read the current CGST Act section 112 text and verify the latest notification on tribunal functioning, filing forms and opening dates before relying on a deadline. Commencement arrangements have affected practical filing, so a professional should check the live official notice for your jurisdiction.
Preserve the complete first-appeal record, including APL-02, written submissions, hearing minutes and the Appellate Authority’s order. Tribunal grounds should address the errors in that order as well as the original demand; do not simply re-upload the first appeal without updating the issues.
Should you appeal, pay, or seek another remedy?
The facts and statutory deadline govern the choice. Compare the options on these axes before acting:
| Option | When it fits | Deadline or trigger | Financial and evidence issues |
|---|---|---|---|
| Section 107 appeal | Factual, legal, calculation or procedural error in a demand order | Three months from communication; up to one further month for sufficient cause | Portal FAQ states 10% of disputed tax pre-deposit; evidence should normally have been before adjudication |
| Narrow rectification | Only where a current statutory or notified procedure specifically covers the error | Notification 22/2024 window for the specified ITC issue expired in 2025 | Do not treat it as a general appeal replacement |
| Payment or settlement | Amount is accepted, or commercial and recovery risks justify payment after advice | General recovery timing is three months from service, with exceptional earlier recovery possible | Payment may reduce exposure but can affect the amount treated as disputed; document the basis |
Do not choose solely on speed or cost. A clearly documented factual error, a notice-order mismatch and a limitation problem call for different grounds and evidence. A qualified GST practitioner or chartered accountant can help calculate the disputed amount and prepare the appeal, while a tax lawyer may be appropriate for statutory interpretation or urgent recovery.
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Common mistakes that damage a GST appeal
- Counting from the order date instead of communication. Keep the service and communication proof.
- Waiting for a corrected portal entry. A missing upload can create a filing-date issue; follow the seven-day copy procedure.
- Appealing the headline number only. Reconcile each tax period and each demand component.
- Adding new documents without explanation. State why they were unavailable or why the original authority denied a fair opportunity.
- Assuming the appeal freezes recovery. Track service-based recovery and respond to any exceptional early-payment direction.
- Relying on an expired special procedure. The 2024 ITC rectification window is not an open route in November 2026.
- Forgetting the final acknowledgment. APL-02, not merely a draft or provisional reference, is the filing proof.
What should your final GST appeal checklist contain?
- Order PDF, communication and service evidence, and portal screenshots.
- Notice, reply, hearing record and prior submissions.
- Period-wise reconciliation of tax, interest, penalty, payments and disputed amounts.
- Indexed invoices, ledgers, returns, challans, e-way bills and legal authorities.
- Three-month limitation calculation and, if needed, a supported condonation explanation.
- Correct pre-deposit calculation and payment proof.
- Submitted APL-01, provisional reference, final APL-02 and appeal number.
- A recovery plan covering the three-month service date and any early-recovery communication.
Use the official portal and legislation links above for the current procedure, then have a qualified adviser review the record where the amount, limitation or recovery risk is significant.
Frequently Asked Questions
Can I file a GST appeal without paying the full demand?
Usually, the first appeal requires only the prescribed pre-deposit of disputed tax, not payment of the entire disputed demand. The GST Portal FAQ states 10% of disputed tax, but confirm the calculation and any special rule applicable to your order before filing.
What proof shows when a GST order was communicated?
Keep the portal download timestamp, email headers, SMS details, physical delivery receipt and any acknowledgment made by an authorised representative. If dates conflict, preserve all records and explain the chronology in the appeal or limitation application.
Can I submit documents that were not filed during adjudication?
Additional evidence is restricted. You should identify the specific reason it was unavailable earlier or explain how the original authority denied a reasonable opportunity, and request admission with the document’s relevance.
Where can I check whether my GST appeal was accepted?
Use the GST Portal case or appeal status and retain the provisional reference until final APL-02 is generated. The appeal number and final acknowledgment are the strongest proof that the filing was completed.
