To challenge an appealable GST demand order, file Form GST APL-01 with the Appellate Authority through the GST Portal. Check the order’s communication date, the required payment, and the order-copy submission step: each can affect whether the appeal is timely and when it is treated as filed.
What is the deadline to appeal a GST demand order?
Under section 107 of the Central Goods and Services Tax Act, 2017, a person aggrieved by an adjudicating authority’s decision or order may appeal within three months from the date it is communicated. This includes an aggrieved unregistered person. The ordinary period runs from communication, not simply the date printed on the order. Keep evidence of when and how you received it.
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The Act allows the Appellate Authority to admit an appeal after the ordinary period if sufficient cause prevented filing on time, but only for up to one further month. Condonation is discretionary, not an automatic extension. Do not plan around it as though it were a routine grace period.
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| Requirement | Time period | What it means |
|---|---|---|
| Ordinary appeal period | Three months | From communication of the decision or order under section 107(1) of the CGST Act. |
| Possible late appeal | Up to one further month | The Appellate Authority may allow it for sufficient cause under section 107; approval is not guaranteed. |
| Order-copy submission | Within seven days of filing | Rule 108 sets this deadline for the certified copy and ties the effective filing date to timely submission. |
These periods come from the central Act and Rules. Check the applicable State or Union Territory law and any current directions from the relevant Appellate Authority for your case.
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Which order should you appeal?
Identify the decision, not just the demand summary
Read the order to identify the issuing authority, the statutory provision cited, and the decision you want to challenge. A summary such as DRC-07 may accompany an underlying order; do not assume the summary alone identifies the appealable decision. Preserve both documents and confirm the correct order and appeal route for your circumstances.
Check whether the order type is covered
The GST Portal FAQ’s demand-order guidance lists examples including assessment orders under sections 62, 63, 64, 73, 74, 74A and 76; specified penalty orders; rectification orders; and certain enforcement orders. This is portal guidance, not a resolution of every question of appealability. Confirm that the particular decision can be appealed under the law applicable to it.
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How to file Form GST APL-01
- Open the appeal application. 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.
- Complete APL-01 and attach your records. Enter the case information and grounds of appeal, then upload the appealed order and relevant supporting documents. Rule 108 provides for filing in Form GST APL-01 with relevant documents.
- Pay the required amount before filing. Pay admitted dues arising from the order and the applicable pre-deposit. The portal FAQ states a minimum pre-deposit of 10% of disputed tax. That figure is not necessarily the full amount payable: section 107 governs the calculation, and the applicable statutory cap or payments already made may matter. Check the current portal calculation and the law for your case.
- Submit the application and sign it. The portal FAQ says the filing can be signed using DSC or EVC; DSC is mandatory for companies and LLPs. Follow the prompts for the applicant’s entity type.
- Submit the order copy and obtain the final acknowledgment. Within seven days of filing, provide the certified copy required by Rule 108. The rule says the provisional-acknowledgment date is treated as the filing date if the copy is submitted within those seven days; if it is submitted later, the copy-submission date is treated as the filing date. Rule 108 treats the appeal as filed only when the final APL-02 acknowledgment with an appeal number is issued.
Which documents should you prepare?
Rule 108 calls for relevant documents, and the portal FAQ directs applicants to submit the APL-01 application with case documents. The records that matter depend on the grounds and facts; there is no single official evidence checklist established for every demand appeal. Build the submission around the specific findings you dispute rather than attaching generic records that do not address them.
- The complete decision or order being appealed, plus any accompanying demand summary relevant to identifying it.
- Documents that support each ground of appeal and respond to the factual or legal basis stated in the order.
- Evidence of the order’s communication date, to support your calculation of the appeal period.
- Proof of admitted-dues and pre-deposit payments, as applicable.
- A copy of the submitted APL-01, uploaded materials, and the final APL-02 acknowledgment.
For an order that is not uploaded, the portal FAQ describes submitting a self-certified copy within seven days, while Rule 108 uses the term “certified copy.” Follow the current portal prompts and seek case-specific advice if the portal workflow and the rule’s wording appear inconsistent. Do not assume that a provisional acknowledgment alone conclusively completes filing.
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What happens after submission?
The portal FAQ lists application statuses including appeal submitted, appeal admitted or rejected, hearing notice issued, reply submitted, and appeal order passed. Monitor the application for notices and respond through the portal as directed.
The FAQ also states that if an appeal is admitted, the portal flags the balance disputed amount as non-recoverable. That is the portal’s stated consequence of admission; it should not be read as a promise that merely starting an appeal stops every form of recovery.
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What to check before you submit
- Deadline: Calculate from the date the order was communicated and retain evidence of that date.
- Order: Confirm the decision and statutory basis you are challenging, rather than relying only on a demand summary.
- Payment: Check admitted dues, the disputed-tax pre-deposit, the statutory calculation and any applicable cap or payments already made.
- Copy deadline: Arrange the required order copy promptly so it is submitted within seven days of filing.
- Completion: Keep the final APL-02 acknowledgment and appeal number, not just the provisional acknowledgment.
- Jurisdiction: Check current instructions from the relevant State or Union Territory Appellate Authority; local directions have not been established here.
The procedure and deadlines described above reflect central GSTN portal guidance and CBIC-hosted statutory materials as of 4 October 2026. Portal workflows and legal requirements can change, so confirm the current instructions and applicable law before filing.
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