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For a first appeal against an appealable GST adjudication order in India, file FORM GST APL-01 with the Appellate Authority within three months from the date the order is communicated. Before filing, pay the full amount admitted and a pre-deposit equal to 10% of the remaining disputed tax. A further month may be allowed for filing only if the authority accepts that sufficient cause prevented a timely appeal. The exact authority and portal route depend on the order and the applicable Central, State or Union Territory GST law.
Check that a first appeal under section 107 is the right route
This process concerns a first appeal to the Appellate Authority under section 107 of the Central Goods and Services Tax Act, 2017, and corresponding State or Union Territory GST legislation. It focuses on adjudication and demand orders filed in FORM GST APL-01; it is not a universal route for every GST decision or for appeals to later authorities.
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Identify the law under which the proceeding was conducted, the officer who made the order, the order type and the Appellate Authority with jurisdiction over that officer. The GST Portal FAQ lists eligible demand-order categories, including orders under sections 62, 63, 64, 73, 74, 74A and 76, and specified penalty and remand cases. The FAQ’s listed categories are not a reason to assume every GST order uses the same appeal option: check the governing law and the live portal options for your order. GST Portal: Appeal FAQ
Calculate the deadline from communication of the order
Section 107(1) sets the ordinary filing period at three months from the date the decision or order is communicated—not necessarily the date printed on the order. Preserve the portal record, email or other service evidence showing when it was communicated, and use that date to calculate the deadline. The applicable statute and circumstances can affect a particular limitation calculation, so a near-deadline case warrants case-specific advice. Central Goods and Services Tax Act, 2017, section 107
If the three months have passed
Under section 107(4), the Appellate Authority may allow presentation during a further period of one month if satisfied that sufficient cause prevented filing within the ordinary period. This is a maximum additional month under this first-appeal provision, not an open-ended power to condone delay. Explain and support the reason for delay in the manner required for your case; do not assume that filing within the extra month guarantees condonation. The GST Portal FAQ also describes the maximum condonation period as one month. GST Portal: Appeal FAQ
Work out the admitted amount and pre-deposit
Section 107(6) requires two payments before an appeal is filed:
- Pay in full the part of the order’s tax, interest, fine, fee and penalty that you admit.
- Pay 10% of the remaining disputed tax as the statutory pre-deposit.
The 10% is calculated on disputed tax, not on every disputed component of the demand. Separate the amounts by tax head and category, identify what is admitted versus disputed, and keep the calculation and payment records with the appeal papers. After payment required by section 107(6), recovery proceedings for the balance are deemed stayed. The GST Portal FAQ separately says that, once the appeal is admitted, the portal flags the balance disputed amount as non-recoverable; that status display does not replace the statutory payment prerequisite. Central Goods and Services Tax Act, 2017, section 107 GST Portal: Appeal FAQ
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Prepare APL-01 and evidence for your grounds
FORM GST APL-01 collects identifying, order and dispute information. Use the form’s fields to check that your appeal accounts for the following, where applicable:
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- GSTIN, temporary ID or UIN; legal and trade name; address; and authorized representative.
- Order number and date, issuing officer’s designation and address, and date of communication.
- Brief issue, description or classification of goods or services, and the period in dispute.
- Demand created, admitted and disputed, with amounts organized by tax head and category; market value of seized goods where relevant.
- Statement of facts, grounds of appeal, requested relief (the prayer) and whether a personal hearing is requested.
Rule 108 requires APL-01 with relevant documents and a certified copy of the appealed order. Build evidence around the factual claims and grounds you actually raise. Invoices, ledgers, returns, notices, payment records or correspondence may help where relevant, but no single evidence bundle is mandatory for every kind of demand. Organize records so the authority can connect each document to the disputed period, tax head and calculation. Central Goods and Services Tax Rules, 2017, rule 108, and FORM GST APL-01 GST Portal: Appeal FAQ
File the appeal and confirm that it is complete
- Confirm the route and limitation date. Identify the relevant GST law, appealable order, proper Appellate Authority and communication date. Check the live portal workflow for that order type.
- Calculate and pay the required amounts. Pay the admitted amount in full and the 10% pre-deposit on remaining disputed tax. Retain the calculation and payment details.
- Complete APL-01. Enter the appellant and order details, facts, grounds, prayer and created, admitted and disputed amounts; attach relevant supporting records.
- Start the portal application. The GST Portal FAQ gives this route for its demand-order workflow: Services > User Services > My Applications > Application Type “Appeal to Appellate Authority” > “NEW APPLICATION”. Select the applicable order type. Portal labels can change, so follow the current live instructions. The FAQ says filing may use DSC or EVC and that DSC is mandatory for companies and LLPs. GST Portal: Appeal FAQ
- Submit the appealed order copy as required. Rule 108 requires a certified copy of the order. For an order not uploaded on the portal, submit the copy within seven days of filing APL-01 to preserve the provisional acknowledgment date as the filing date. If submitted later, the effective filing date becomes the date the copy is submitted. The portal FAQ describes a self-certified copy for its workflow when the order is not uploaded; check the live instructions and the applicable rule and order status for the exact copy required. Central Goods and Services Tax Rules, 2017, rule 108 GST Portal: Appeal FAQ
- Track the application and save the final acknowledgment. Rule 108 treats the appeal as filed when the final acknowledgment, FORM GST APL-02, bearing the appeal number is issued—not merely when a provisional acknowledgment appears. Keep the final acknowledgment with the order, communication proof, appeal, evidence and payment details. Central Goods and Services Tax Rules, 2017, rule 108
Know what the Appellate Authority can decide
Section 107 provides an opportunity to be heard. The Appellate Authority may confirm, modify or annul the appealed order, but cannot send the case back to the adjudicating authority under section 107(11). Its disposal order must be in writing and state the points for determination, decision and reasons. The Central Goods and Services Tax Act, 2017, section 107(12), says: “The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.” Central Goods and Services Tax Act, 2017, section 107
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Final checks before you submit
- Is your limitation calculation based on the communication date, with evidence of communication retained?
- Have you identified the correct appeal authority and confirmed that this order type is covered by the route you are using?
- Do the admitted amount and disputed tax match the order and your calculation by tax head?
- Have you paid the admitted amount and the required pre-deposit, and kept proof?
- Does each factual ground have supporting evidence and a clearly stated requested relief?
- Have you followed the copy-submission instructions and obtained FORM GST APL-02 with an appeal number?
This is general procedural information, not advice on the merits or a limitation calculation for an individual case. State or Union Territory law, notifications, order type and portal implementation may affect details. A qualified GST practitioner or tax lawyer may assist with case-specific assessment, grounds and evidence organization, particularly in a complex, high-value or near-deadline matter.
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