For an ordinary first appeal under section 107 of India’s CGST Act, pay all tax, interest, fine, fee and penalty you admit, plus 10% of the disputed tax amount covered by the appeal. The ordinary filing deadline is three months from communication of the order; the Appellate Authority may condone up to one further month for sufficient cause. Once the required payment is made, recovery of the balance is deemed stayed. The order’s statutory section and the portal’s credit records matter, so check both before calculating or filing.
This guide explains the calculation, deadline, APL-01 filing steps and how earlier payments may be treated. It covers the ordinary first-appeal route only. The actual order, applicable central or corresponding State/Union Territory law, and current portal instructions control; this is general procedural information, not an individual calculation or legal opinion.
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First confirm that the ordinary section 107 route applies
This guide addresses an ordinary first appeal against a demand order under section 107 of India’s Central Goods and Services Tax Act, 2017 (CGST Act). GST also operates under corresponding State and Union Territory legislation. Your order, the applicable legislation and the GST portal’s current instructions control the procedure in your case.
Before calculating, check the section under which the order was made. Section 129 orders and penalty-only demands can raise different pre-deposit questions; the ordinary 10% calculation should not be applied to them without checking the operative law. Other order types may also involve a different statutory route. The appeal deadline and payment rule depend on the nature of the order and the applicable provision, not just on the fact that it is a GST demand.
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Read the operative part of the order as well as its heading. Note the statutory section, tax period, demand ID, tax heads and amounts imposed. The summary and the detailed order may present figures in different ways, so reconcile them before deciding what you admit, what you dispute and what the appeal will cover. If you are unsure whether the order fits the ordinary section 107 route, verify the applicable provision before relying on the calculation below.
Calculate the ordinary pre-deposit
Under section 107(6), the ordinary first-appeal payment has two parts: all amounts arising from the order that you admit, and 10% of the remaining disputed tax amount covered by the appeal. The 10% is calculated on disputed tax—not on the demand total including interest, fees or penalties. See the CGST Act and appeal rules and the GST portal appeal FAQ.
In practical terms, first separate the order into categories, then identify the amount admitted in each category. Pay admitted tax, interest, fine, fee and penalty in full. Separately calculate the disputed-tax portion that is covered by the appeal and take 10% of that figure. Do not calculate 10% of the total order amount, and do not use the amount of interest or penalty as the percentage base. APL-01 asks for amounts by category and tax head, so keeping the same breakdown while preparing the calculation can help you check that the form and payment figures agree.
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- Separate the order’s components. Identify the tax, interest, fine, fee and penalty amounts. Where the order contains multiple tax heads or periods, record the relevant figures separately. APL-01 asks for amounts by category and tax head.
- Decide what you admit. Pay in full every amount arising from the order that you admit, including admitted tax, interest, fine, fee and penalty. The admitted amount is not limited to tax.
- Find the disputed tax base. Work out the tax amount still disputed and covered by the appeal. Do not add interest, penalty or fees to this percentage base. If part of the tax is admitted, remove that part from the tax being contested before calculating the percentage.
- Calculate 10% of disputed tax. This is the ordinary section 107(6) pre-deposit component. It is in addition to the admitted dues, not a substitute for paying them.
- Check what the portal has already credited to the demand ID. The portal matches payment against the demand ID; a payment made through DRC-03 may not be linked automatically. Account for only the amount the portal recognizes against that demand.
- Verify special rules before relying on the result. Confirm that the order is an ordinary section 107 demand rather than a category with a separate statutory requirement.
Worked arithmetic example
If you contest ₹1,00,000 of tax and admit ₹20,000 of tax, the disputed tax is ₹80,000. The ordinary 10% component is ₹8,000. Add all admitted interest, fine, fee and penalty arising from the order. Then account for any payment the portal recognizes against the demand ID. This example illustrates the arithmetic only; it assumes the ordinary section 107 rule applies and does not decide how a particular order should be classified.
For another way to check the arithmetic, write it as: admitted dues in full + (10% × disputed tax covered by the appeal). Suppose the admitted tax is ₹20,000, the disputed tax is ₹80,000, and the order also includes admitted interest and penalty. The percentage component remains ₹8,000; add the admitted interest and penalty in full. If you have already paid part of the required amount, do not assume it reduces the amount still to pay until you verify that the payment has been credited against the relevant demand ID.
What counts in the 10% base?
The ordinary percentage base is the remaining disputed tax amount covered by the appeal. It is not the entire demand and it is not the amount of all disputed liabilities combined. For example, interest, fine, fee and penalty are separate from the tax amount for this percentage calculation. This does not mean that admitted interest, fine, fee or penalty can be left unpaid: the ordinary rule requires admitted amounts arising from the order to be paid in full.
Make sure the figure relates to the tax actually being challenged in the appeal. If the appeal disputes only some issues, periods or tax heads, use the disputed tax covered by that appeal rather than assuming every figure in the order is contested. A clear worksheet can list, for each relevant component, the amount imposed, the amount admitted, the amount disputed and any payment already made. Compare the result against APL-01 and the demand record before submission.
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The ordinary appeal period is three months from the date the decision or order is communicated. The Appellate Authority may allow up to one additional month if satisfied that sufficient cause prevented filing within the original period. That extra month is a possible condonation period, not an automatic extension. See the GST portal FAQ and section 107 and the appeal rules.
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Use the communication date, not simply the date printed on the order, when working out the ordinary deadline. Keep evidence of when the order was communicated and of when you submitted the appeal and any required order copy. If you may be outside the three-month period, prepare to explain the delay and seek condonation rather than treating the additional month as guaranteed.
The relevant question is whether the Appellate Authority is satisfied that sufficient cause prevented filing within the original period. Do not plan around the extra month as if it were a routine grace period, and do not assume that filing within that month automatically makes an appeal timely. If you are approaching the ordinary deadline, work backwards from the communication date and leave time to complete the form, confirm payment credit, submit any required order copy and obtain the final acknowledgment.
Keep a record of the communication date and supporting material, such as the portal record or other evidence showing when the decision reached you. Also retain the submission timestamp and acknowledgment. These records can matter if there is a dispute about when the time limit began or when the appeal was treated as filed. If the order is not uploaded and you must provide a self-certified copy, the separate copy-submission rule can affect the filing date, so do not treat the initial online steps as the whole timing analysis.
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The GST portal FAQ directs taxpayers to the demand-order appeal workflow. The form requires more than a payment figure: it asks for information about the challenged order, the dispute, the factual basis and the relief sought. Prepare those details before starting, and check that the amounts entered in the form match your calculation and the relevant order.
- Sign in to the GST portal and go to Services → User Services → My Applications.
- Select Appeal to Appellate Authority, choose NEW APPLICATION, and select Demand Order.
- Complete FORM GST APL-01. Provide the order number and date, date of communication, issue in dispute, relevant period, amounts under dispute, statement of facts, grounds of appeal and the relief you are requesting.
- Indicate in the form whether you want a personal hearing.
- Complete the required payment and submit the appeal using DSC or EVC, as the portal permits. The portal FAQ says DSC is mandatory for companies and LLPs.
- Save the final acknowledgment, appeal number and proof of submission. Check that the portal has issued FORM GST APL-02.
The statement of facts should set out the material background to the dispute, while the grounds of appeal identify why you challenge the order. The form also asks for the issue in dispute and the relief sought. These are distinct parts of the appeal: do not treat the payment calculation as a substitute for explaining what is challenged and what outcome you request. The reviewed procedure establishes those form fields, but does not prescribe case-specific arguments or evidence for an individual dispute.
Check that the appeal particulars identify the correct order and date, the date of communication, the relevant period and the amounts under dispute. Ensure that the relief requested is consistent with the issues and grounds you have entered. If the appeal concerns only part of the demand, make that scope clear in the figures and narrative rather than leaving the form to imply that the entire order is contested.
Portal labels and prompts can change. Follow the current instructions shown in the official GST portal FAQ and filing workflow. Filing is complete only when the final acknowledgment is issued; retain the appeal number and acknowledgment rather than relying only on a draft or an intermediate submission screen.
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If the order is not uploaded on the portal, the GST portal FAQ says you must submit a self-certified copy within seven days. The appeal is treated as filed only when the final acknowledgment, FORM GST APL-02, with an appeal number is issued. Under the appeal rules, if the certified copy is submitted late, the filing date changes to the date the copy is submitted. Preserve the acknowledgment and proof of the copy submission; the timing can matter to whether the appeal is in time.
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The filing-date point is easy to overlook. Starting an application, saving a draft or taking an initial portal step is not the same as having the final APL-02 acknowledgment with an appeal number. The portal FAQ says the appeal is considered filed only when that final acknowledgment issues. If the order is missing from the portal, satisfy the seven-day copy requirement and keep evidence showing when the self-certified copy was submitted. If the copy is submitted late, the rules provide that the filing date changes to the date of submission.
For a practical record, retain the APL-02, the appeal number, the order copy, proof of when the copy was submitted and any portal confirmation. If a deadline is close, monitor the acknowledgment and copy-submission steps carefully. The date printed on the demand order, the date you begin filling APL-01 and the date the appeal is legally treated as filed may not be the same date.
Make sure earlier payments are matched to the demand
The GST System’s advisory on appeal pre-deposit payments distinguishes between payments made through the portal’s Payment towards Demand function and payments made through FORM GST DRC-03. A payment through the demand-payment function is adjusted against the demand ID in Part II of the Electronic Liability Register. A DRC-03 payment is not automatically linked to that demand ID.
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This is a portal-matching issue, not just an arithmetic issue. A receipt showing that money was paid does not by itself establish that the appeal workflow sees the payment against the relevant demand ID. Before filing, compare the payment history and liability record with the demand ID for the order. If the required amount is not reflected there, the workflow may ask for the remaining amount even if you made a payment through a different route.
Do not subtract an earlier payment twice, or treat an unlinked payment as credited without checking. The amount to pay at filing depends on the required admitted dues and pre-deposit, less only the amount the portal recognizes against the demand ID for that requirement. The GST System advisory explains that DRC-03 payments are not linked automatically; it does not establish that every DRC-03 payment can or will be transferred by a particular adjustment process. Check the portal’s current instructions for the applicable adjustment or credit steps.
Understand the effect of making the required payment
For an ordinary section 107 appeal, once the payment required by section 107(6) is made, recovery of the balance amount is deemed stayed under section 107(7). The balance is the amount beyond the required admitted dues and pre-deposit. This statutory consequence is not a waiver of the balance or a decision on the merits of the appeal; it concerns recovery while the appeal is pending under the relevant provision.
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Make sure the condition is actually met: the admitted amounts and required percentage must be paid, with the payment credited in the manner the portal recognizes for the demand. If there is a shortfall or a payment is not matched to the demand ID, do not assume the stay consequence applies merely because you initiated a transfer. Keep proof of payment and portal credit. Special order categories may have different requirements, so do not extend this explanation beyond the ordinary section 107 route without checking the applicable law.
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Special cases require a separate check
Orders under section 129(3)
The CBIC-hosted CGST Act text states that an appeal against an order under section 129(3) requires payment of 25% of the penalty. This is a separate statutory path from the ordinary section 107 calculation. Confirm the order’s section, the operative text and the facts before paying; see the CBIC-hosted Act text.
Do not assume that the ordinary 10% of disputed tax formula applies to this order type. The cited provision expresses the special requirement as a percentage of the penalty. Check that the order is in fact under section 129(3), verify the current operative statutory text, and establish what amount the special provision applies to before calculating. This guide does not decide how a particular order should be classified or calculate an individual section 129 appeal payment.
Penalty-only demands
A CBIC press release dated 21 December 2024 records a GST Council recommendation to amend section 107(6) so that appeals involving only a penalty demand without tax would use a 10% pre-deposit instead of 25%. A recommendation is not proof that an amendment was enacted or commenced. Before applying a percentage to a penalty-only order, verify the enacted amendment, its commencement notification and the portal’s current implementation. The press release is available at CBIC’s 55th GST Council meeting release.
This distinction matters because a policy recommendation and a rule currently in force are not interchangeable. The press release records a recommendation; by itself, it does not establish enactment, commencement or how the portal now treats a particular appeal. If the order imposes only a penalty and no tax, confirm the current law and applicable date before relying on either 10% or 25%. Do not carry over the ordinary tax-based calculation without first establishing which rule applies.
State, Union Territory and other special provisions
Confirm that section 107 is the applicable route and whether the corresponding State or Union Territory provision, or another special statutory process, governs your order. The applicable law and the order’s classification determine which deadline and payment rule to use. The facts and sources summarized here do not resolve an individual reader’s jurisdiction, order classification or legal position.
A pre-filing checklist
- Order and route: Have you checked the statutory section and confirmed that this is an ordinary section 107 appeal, rather than a special category?
- Communication and time: Have you recorded the date the order was communicated and calculated the ordinary three-month deadline? If late, are you seeking condonation on sufficient-cause grounds rather than assuming an automatic extra month?
- Amounts: Have you separated tax from interest, fine, fee and penalty, identified each admitted amount, and calculated 10% only on disputed tax covered by the appeal?
- Portal credit: Have you checked the demand ID and confirmed what payments are credited there? If a payment was made through DRC-03, have you checked the current adjustment or credit process?
- Form and filing: Does APL-01 identify the correct order, communication date, period, dispute, amounts, facts, grounds and requested relief? Have you indicated whether you want a personal hearing and used DSC or EVC as permitted?
- Copy and acknowledgment: If the order is not uploaded, have you submitted the self-certified copy within seven days? Have you saved the final APL-02 and appeal number, rather than relying on an initial application screen?
These checks address the main decision points that can change the calculation or effective filing date: order type, admitted versus disputed amounts, tax versus other components, payment method and credit, communication date, and certified-copy submission. A mistake in one of these areas can leave the portal showing a shortfall or create a timing problem even when your underlying arithmetic looks right.
When case-specific advice may help
The calculation depends on correctly classifying the order, separating admitted from disputed components, tracing payment credits and preserving the right filing date. A qualified GST tax practitioner or advocate can help assess those issues and prepare grounds and supporting material. No procedural step guarantees a particular appeal outcome.
Professional assistance may be useful where the order’s statutory route is unclear, the demand contains several tax periods or heads, only part of the demand is contested, a prior payment is not reflected against the demand ID, or the deadline or copy-submission date is disputed. The need for advice depends on the case; the government process itself is completed through the GST portal and prescribed forms, and the reviewed sources do not establish that a particular software product or physical item is required.
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Frequently Asked Questions
How much is the pre-deposit for an ordinary GST demand appeal?
For an ordinary first appeal under section 107, pay all amounts arising from the order that you admit in full, plus 10% of the remaining disputed tax amount covered by the appeal. The 10% is not calculated on the full demand including interest, fine, fee or penalty.
Is it necessary to deposit 10% of the disputed tax?
For the ordinary section 107 first-appeal route, the GST portal FAQ describes a 10% pre-deposit of disputed tax, in addition to the admitted amounts required by the Act. First verify that the order is not in a special category with a different requirement.
What is the deadline to appeal a GST demand order?
The ordinary period is three months from communication of the decision or order. The Appellate Authority may allow up to one additional month if satisfied that sufficient cause prevented filing within the original period. That further month is not automatic.
Does the 10% pre-deposit include interest or penalty?
No. For an ordinary section 107 appeal, the 10% base is the remaining disputed tax amount covered by the appeal. But admitted interest, fine, fee and penalty arising from the order are part of the admitted dues to be paid in full.
Will a DRC-03 payment count toward the appeal pre-deposit?
A DRC-03 payment is not automatically linked to the demand ID. The appeal workflow checks amounts credited against the relevant demand ID, so verify the portal’s current adjustment or credit process before assuming a DRC-03 payment satisfies the requirement.
When is an APL-01 appeal treated as filed?
The GST portal FAQ says the appeal is considered filed when the final acknowledgment, FORM GST APL-02, with an appeal number is issued. If the order is not uploaded, submit a self-certified copy within seven days; under the appeal rules, a late certified copy can change the filing date to the date the copy is submitted.
Is the pre-deposit for a section 129(3) order also 10%?
The CBIC-hosted CGST Act text states that an appeal against an order under section 129(3) requires payment of 25% of the penalty. Treat this as a separate statutory path and verify the operative text and order facts before filing.
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Does the 2024 recommendation make penalty-only appeals subject to a 10% pre-deposit?
The CBIC press release dated 21 December 2024 records a recommendation for a 10% pre-deposit in appeals involving only a penalty demand without tax. The press release alone does not prove that an amendment was enacted or commenced. Verify the enacted law, commencement notification and portal implementation before calculating.
The Bottom Line
For an ordinary section 107 GST demand appeal, pay all admitted dues plus 10% of the disputed tax covered by the appeal, and ordinarily file within three months of communication. Confirm the order type, match earlier payments to the demand ID, meet any order-copy requirement and keep the final APL-02 acknowledgment. Section 129 orders and penalty-only demands require separate verification under the operative law.
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