For an ordinary first appeal under section 107 of India’s Central Goods and Services Tax Act, file within three months of the date the order was communicated to you—not automatically the date printed on the order. The appellate authority may permit only one further month when sufficient cause prevented timely filing. You must also pay the amount you admit is payable and a 10% pre-deposit on the remaining disputed tax. That payment is what triggers the statutory stay on recovery of the balance.
Download and preserve the complete order, the GST Portal record, and proof of communication immediately. A missing service record, late supporting documents, or a filing without the final acknowledgement can leave you unable to prove that your appeal was lodged in time.
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Which date starts the GST appeal clock?
Section 107(1) measures the ordinary period from communication of the decision or order. The date printed in the order can be earlier than the date on which it was actually served or made available to you. Preserve the communication channel and date—such as the portal entry, download record, notice transmission, or other service evidence—rather than relying on memory.
“Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.”
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This is the operative language of section 107(1) of the Central Goods and Services Tax Act, 2017.
Ordinary period and limited condonation
The appellate authority can condone delay only within a further period of one month, and only after being satisfied that sufficient cause prevented presentation within the ordinary period. The statute does not create an open-ended extension. If the additional month has also elapsed, do not assume that a late appeal will be accepted; obtain urgent, case-specific advice about the available remedy.
Build a date record before doing anything else
- Save the complete order, demand summary, annexures, and every page of the electronic record.
- Record when and how the order was communicated, including portal timestamps or service evidence.
- Note the statutory provision, issuing officer, tax period, tax heads, interest, penalty, and fees shown in the demand.
- Keep a calendar showing the ordinary last day, any proposed condonation period, and the date you actually submit documents.
If service is disputed or the order appears on the portal without a clear communication record, do not choose a date casually. A GST professional should review the service history and the applicable State or Union Territory rules.
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Confirm that a section 107 first appeal is the right route
Not every GST communication follows an identical appellate path. Check the provision cited in the order, the officer who passed it, and the appellate authority named or prescribed for that order. The GST Portal’s appeal guidance lists demand, assessment, penalty, and enforcement categories, including orders under sections 73, 74, 74A, and 76, but the correct route depends on the exact document and jurisdiction. Use the GST Portal appeal FAQ alongside the order itself.
Central provisions are generally paralleled by State GST and Union Territory GST provisions, but the issuing authority, service record, notifications, and appellate office can differ. Confirm the applicable law before calculating the deadline or payment.
How to file the appeal step by step
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Collect the order and service proof
Download the order and all attachments. Save portal screenshots or PDF metadata showing availability, notices, replies, hearing records, and the communication date. If the order was not uploaded, prepare a self-certified copy for submission.
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Identify the order and appellate authority
Match the order number, date, issuing officer, statutory section, tax period, and demand heads. Check that the prescribed Appellate Authority for that order is the one selected in the filing workflow.
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Prepare FORM GST APL-01
The appeal rules prescribe APL-01 for a taxpayer’s appeal. Draft a concise statement of facts, grounds of appeal, the exact relief requested, disputed period, and amounts by tax head. The official form and rules are available from CBIC’s appeal-rules page and the official APL-01 form.
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Open the GST Portal application
Follow the portal path shown in the FAQ: Services > User Services > My Applications, choose Appeal to Appellate Authority, start a new application, and select Demand Order. Portal labels can change, so verify the live screen when filing.
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Authenticate and submit
Electronic submission can use a digital signature certificate (DSC) or electronic verification code (EVC). A DSC is mandatory for companies and limited liability partnerships. Complete the form, upload the order and supporting records, and retain the submission confirmation.
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Meet the seven-day document requirement
The appeal rules require the order copy and supporting documents within seven days. When those documents are supplied within seven days, the provisional acknowledgement date is treated as the filing date; when supplied later, the document-submission date controls. If the order was absent from the portal, submit the self-certified copy within that period. Do not treat an application number alone as proof of a completed appeal.
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Obtain and preserve the final acknowledgement
The appeal is treated as filed when the final acknowledgement with the appeal number is issued. Save the APL-02 acknowledgement, the filed APL-01, upload receipts, payment or debit records, and all later notices in more than one secure location.
Calculate the payment required for a first appeal
Section 107(6) requires payment in full of the amount admitted as payable and a pre-deposit on the remaining disputed tax. The current general first-appeal rate is 10%; GST Council material records that the reduction to 10% took effect on 1 November 2024. Older guidance referring to a 20% first-appeal pre-deposit is not the current general rule.
| Demand component | How to treat it for the section 107 payment | What to verify |
|---|---|---|
| Amount admitted | Pay the admitted liability in full. | Reconcile your written admission with the order and payment ledger. |
| Tax still disputed | Pay 10% of the remaining disputed tax for the first appeal. | Calculate by applicable tax head and period; do not apply the percentage blindly to the entire demand. |
| Interest, penalty, fees, or mixed heads | Do not assume the tax pre-deposit percentage automatically resolves every non-tax component. | Read the order and statutory provision carefully and obtain professional advice where components are combined. |
The 10% figure concerns the remaining disputed tax, not an indiscriminate percentage of tax, interest, penalty, and fees added together. Prepare a schedule separating admitted and disputed amounts and keep proof of every payment or electronic debit.
When does filing stop recovery?
Section 107(7) provides that, after the section 107(6) payment is made, recovery proceedings for the balance are deemed stayed. Starting an online draft or uploading a form without the required payment is not the same as obtaining that statutory effect.
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CBIC Instruction No. 01/2024-GST, dated 30 May 2024, is titled Guidelines for initiation of recovery proceedings before three months from the date of service of demand order. Its subject is recovery timing. It should not be read as a blanket promise that every taxpayer is protected from every recovery action in every circumstance. The instruction is listed by the GST Council.
Assemble evidence that supports the grounds of appeal
Use the APL-01 fields to make the appeal factual and traceable. A practical file should contain:
- the complete order, demand summary, annexures, and communication record;
- show-cause notices, replies, written submissions, hearing notices, and hearing minutes or attendance proof;
- returns, invoices, e-way records, ledgers, contracts, reconciliations, payment proofs, and correspondence relevant to each ground;
- a period-by-period schedule separating admitted tax, disputed tax, interest, penalty, and fees;
- proof of admitted payment and the first-appeal pre-deposit;
- the submitted APL-01, upload receipts, provisional and final acknowledgements, appeal number, and later communications.
This is a preparation checklist, not a statement that every item is legally mandatory in every case. The appeal rules generally restrict new evidence before the Appellate Authority to specified situations—for example, where relevant evidence was refused or sufficient cause prevented earlier production. Organize important records during the original proceeding and seek advice before relying on material that was not previously filed. See the CBIC appeal rules.
Common deadline traps and how to correct them
| Problem | Why it matters | Immediate response |
|---|---|---|
| Using the printed order date | The statutory clock ordinarily runs from communication. | Collect portal and service evidence, calculate from the documented communication date, and obtain advice if service is contested. |
| Waiting for a complete portal upload | An order may be communicated even when an attachment or scan is missing. | Preserve the available record and submit the self-certified order copy within the prescribed document period. |
| Uploading documents after seven days | The later document date can become the effective filing date. | Upload the order and supporting records promptly and keep receipts proving when each item was submitted. |
| Stopping after an application number | The appeal is treated as filed only with the final acknowledgement and appeal number. | Follow the application through to APL-02 and save it. |
| Calculating a percentage on the total demand | The first-appeal pre-deposit is tied to remaining disputed tax, while admitted dues must be paid separately. | Prepare a tax-head and period schedule, then verify the calculation against the order. |
| Assuming a late appeal is automatically condoned | Condonation requires sufficient cause and is limited to the statutory additional period. | File immediately if still within the possible window and document the cause of delay; seek urgent advice if beyond it. |
| Choosing the wrong appellate route | Different order types and jurisdictions can have different authorities or procedures. | Match the statutory section and issuing officer to the prescribed appeal route before submission. |
Illustrative deadline calculation
Suppose an order is communicated on 10 April. The ordinary three-month period ordinarily ends on 10 July. A filing made after that date may still be considered only within the further one-month period, potentially up to 10 August, and only if the authority accepts the stated sufficient cause. This example does not replace checking the actual communication record, applicable computation rules, holidays, or the order’s jurisdiction.
Do not wait until the final day to begin. Portal interruptions, missing annexures, payment failures, or an authorisation problem can delay the final acknowledgement even after the form is drafted. Start the payment calculation and evidence review as soon as the order appears.
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Appeal, pay, or seek advice?
The practical choice is not simply “appeal versus pay.” Compare the exact order type and legal provision, the documented communication date, the strength of each ground, the amount admitted, the tax genuinely disputed, and the cash needed for the statutory payment. Paying admitted liability is required even when the balance is challenged. A dispute over interest, penalty, fees, or a penalty-only order may require a different analysis from a straightforward tax dispute.
If the amount is large, prepare a cash-flow plan for the admitted amount and 10% disputed-tax pre-deposit before starting the portal application. Do not transfer an amount based on the total demand without reconciling the tax heads and periods. Keep the challan or electronic debit reference linked to the appeal file.
What happens after submission?
The Appellate Authority may hear the appellant and can confirm, modify, or annul the order within the powers provided by the Act. Section 107 says the appeal should, where possible, be decided within one year, but that is not a guaranteed service deadline. Monitor portal notices, hearing dates, requests for documents, and any order issued on the appeal.
Respond to every notice using the appeal number, keep proof of delivery, and update your representative or internal tax team when the portal record changes. If the authority raises a new factual issue, answer it with a clear reference to the filed grounds and supporting page numbers.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Do not rely on expired one-time relief
The GST Council discussed one-time relief for specified demand orders passed on or before 31 March 2023, with a filing date of 31 January 2024 subject to stated conditions. That window has expired. It does not extend ordinary deadlines for orders communicated now and is not an open 2026 filing route. The historical materials are the 52nd meeting agenda and 53rd meeting agenda.
When to obtain professional help
Prompt advice is particularly important when the communication date is uncertain, the possible condonation period is close to ending, the order combines tax with penalty or interest, the taxpayer is registered in more than one State or Union Territory, the order is penalty-only or otherwise unusual, or recovery action has begun. A professional can examine the exact order, service record, jurisdiction, payment facts, and evidence before deciding the filing route. No general guide can calculate an individual deadline, determine whether a particular service was legally effective, assess the merits, or promise extraordinary court relief.
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How many days do I have to appeal a GST demand order?
For an ordinary first appeal under section 107, you generally have three months from the date the order was communicated. The authority may allow only one additional month for sufficient cause. The date printed on the order is not automatically the starting date.
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Can I file a GST appeal after three months?
Possibly, but only within the further one-month statutory period and only if the Appellate Authority is satisfied that sufficient cause prevented timely filing. There is no automatic or unlimited condonation. If that extra period has passed, obtain urgent advice about any available remedy.
What must I pay to appeal a GST demand?
Pay the amount you admit is payable in full, plus 10% of the remaining disputed tax for a first appeal under section 107. The 10% rate took effect on 1 November 2024. Interest, penalties, fees, and mixed demand heads require a careful reading of the order.
Does filing the appeal automatically stop recovery?
The statutory stay on recovery of the balance follows payment of the section 107(6) amounts. A draft application or an application number alone is not enough. After admission, the portal may flag the disputed balance as non-recoverable, so retain the final acknowledgement and payment proof.
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What is the seven-day GST appeal rule?
The order copy and supporting documents must be supplied within seven days. If supplied within that period, the provisional acknowledgement date is treated as the filing date; if supplied later, the document-submission date controls. The final acknowledgement with the appeal number is the key proof that the appeal was filed.
Which form is used for a first GST appeal?
A taxpayer generally uses FORM GST APL-01. It asks for the order details, disputed period and amounts, statement of facts, grounds of appeal, and the relief requested. Confirm the current portal workflow and the prescribed appellate authority for the particular order.
What documents should I keep?
Keep the complete order and demand summary, communication evidence, notices and replies, hearing records, returns, invoices, ledgers, reconciliations, relevant contracts and correspondence, payment proof, APL-01, upload receipts, provisional and final acknowledgements, and all later notices. Not every item is mandatory in every case, but a complete record supports the stated grounds.
Can I use new evidence at the GST appeal stage?
The appeal rules generally restrict new evidence to specified situations, such as evidence refused earlier or material that could not be produced for sufficient cause. Organize relevant records during the original proceeding and obtain professional advice before relying on evidence not previously filed.
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The Bottom Line
For a section 107 first appeal, calculate three months from the order’s communication date, not merely its printed date. File APL-01, submit the order and supporting documents within seven days, obtain the final APL-02 acknowledgement, pay admitted dues plus 10% of remaining disputed tax, and preserve every timestamp and payment record. Only one additional month may be condoned for sufficient cause; a historic 2024 relief window is closed.
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