How to File a GST Appeal and Track Its Status in India

To file a first appeal against a GST adjudicating authority’s order in India, submit FORM GST APL-01 through the GST Portal’s Services > User Services > My Applications area. The ordinary deadline is three months from when the order is communicated. After submitting APL-01, follow the order-copy instructions and obtain the final FORM GST APL-02 acknowledgment with an appeal number: a provisional acknowledgment alone does not mean the appeal is treated as filed. To track progress, return to My Applications, select the appeal application type, enter a date range and search.

Which GST appeal this guide covers

This is the first appeal to the Appellate Authority by a person aggrieved by an adjudicating authority’s decision or order under the GST law. It focuses on the GST Portal’s APL-01 process, particularly the demand-order workflow described in the GST Portal FAQ. It does not cover a later appeal to the GST Appellate Tribunal or appeals involving advance rulings; those are different routes.

#	Preview	Product	Price
1		Free Fling File Transfer Software for Windows [PC Download]		Buy on Amazon

As an Amazon Associate I earn from qualifying purchases.

Section 107 of the Central Goods and Services Tax Act, 2017 provides the first-appeal right and sets its general time limit. The precise authority, order type and applicable State or Union Territory GST provisions depend on the order being challenged. Check the order itself and the current instructions on the official Portal before filing.

Check the appeal deadline first

The ordinary deadline is three months from the date the decision or order is communicated to you, under Section 107(1) of the CGST Act. The relevant date is communication of the order, not the date you start preparing documents or decide to appeal. Keep evidence of when and how the order was communicated, and use that date to work out the filing period.

#1 Best Overall

Free Fling File Transfer Software for Windows [PC Download]

• Intuitive interface of a conventional FTP client
• Easy and Reliable FTP Site Maintenance.
• FTP Automation and Synchronization

Buy on Amazon

If sufficient cause prevented filing within those three months, Section 107(4) allows the Appellate Authority to permit filing for a further period of up to one month. This is a discretionary power, not an automatic extension or a guaranteed acceptance of a late appeal. A person approaching or past the ordinary deadline should promptly check the current law and obtain advice specific to the order rather than assume the additional month will be granted.

Deadline at a glance

These periods describe the general first-appeal rule. The order type and any applicable amendments or notifications can matter in particular cases, so verify the position for your matter using current official materials.

Work out the payment required before filing

Section 107(6) sets a payment prerequisite for an appeal. The appellant must pay in full the portion of the tax, interest, fine, fee and penalty arising from the order that the appellant admits, and must also pay a sum equal to 10% of the remaining disputed tax. The 10% is calculated against the remaining disputed tax; it should not be described as 10% of every component of the total demand.

For example, if the order includes several components, first identify which amounts you admit and which tax remains disputed. The admitted portions are paid in full; the statutory pre-deposit is then calculated against the remaining disputed tax. This example explains the calculation structure only. It does not determine how a particular assessment, interest amount or penalty should be classified.

After the payment required by Section 107(6), Section 107(7) says recovery of the balance is deemed stayed. The GST Portal FAQ also describes the minimum pre-deposit and Portal handling of the balance. For the legal rule, rely on the statutory wording and check the current Act, rules, notifications and Portal prompts for the specific order. Penalty-only appeals and other unusual situations may be affected by amendments or order-specific rules; do not assume the general calculation resolves them.

• Identify the amounts admitted and disputed from the order and your appeal position.
• Pay admitted amounts in full as required by Section 107(6).
• Calculate the 10% pre-deposit using the remaining disputed tax as its base, not the full demand by default.
• Keep the payment record and confirm the Portal reflects the required payment before proceeding.

Prepare the APL-01 application and supporting material

The first appeal is filed in FORM GST APL-01 with relevant documents. Before opening the application, assemble the order being appealed, its communication date, details of the issuing authority, the basis for your challenge, and records supporting the figures and statements in the appeal. The order type you select on the Portal should correspond to the decision you are challenging.

There is no single document list here that fits every dispute. Follow the fields and upload prompts shown for your order type, and make sure the material you attach supports the grounds and relief requested. Check that the order copy and other files are legible and correspond to the same order and taxpayer details entered in the form. Keep copies of the submitted form and documents for your records.

Do not treat application preparation as a reason to miss the statutory period. Since the deadline is measured from communication of the order and late filing is not automatically accepted, prioritize identifying the deadline and completing any required payment and filing steps promptly.

File the first appeal online

For the demand-order workflow in the GST Portal FAQ, the navigation path is Services > User Services > My Applications > Appeal to Appellate Authority > New Application. Portal labels and functions can change, so use the current live Portal instructions if a label differs.

1. Sign in to the GST Portal. Use the account associated with the appellant and locate the My Applications area.
2. Open the appeal workflow. Go to Services > User Services > My Applications, select Appeal to Appellate Authority, then choose New Application.
3. Select the order type. For the demand-order process described in the FAQ, select Demand Order. If your order is not a demand order, choose the matching option shown for the decision being challenged rather than forcing it into this example.
4. Complete APL-01. Enter the requested case and appeal information, attach the documents required by the current Portal prompts, and check the form before submission.
5. Complete the payment and authentication steps. Confirm the required payment has been made and use the authentication option offered by the Portal.
6. Save the receipt and identifiers. Retain the provisional acknowledgment, ARN or other filing reference shown, payment evidence, and copies of the form and attachments.

The GST Portal FAQ says a filing may use a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC); it states that DSC is mandatory for companies and limited liability partnerships (LLPs). Confirm the authentication requirements shown for your entity and transaction at filing time.

Submit the order copy and obtain the final acknowledgment

Submitting APL-01 is not the last step to verify. Under Rule 108 of the CGST Rules, 2017, the certified copy of the order appealed against must be submitted within seven days after filing APL-01. The rule distinguishes the filing date according to when that copy is provided:

• If the certified copy is submitted within seven days, the appeal filing date is the date the provisional acknowledgment was issued.
• If the copy is submitted after seven days, the filing date is the date the copy is submitted.

The rule also says the appeal is treated as filed only when the final acknowledgment identifying the appeal number is issued in FORM GST APL-02. In other words, the provisional acknowledgment and final APL-02 serve different purposes. The provisional receipt records the initial submission; the final acknowledgment with the appeal number is the rule’s point at which the appeal is treated as filed.

The GST Portal FAQ describes a self-certified-copy workflow where the order is not uploaded. That Portal guidance should not be confused with the wording of Rule 108 on a certified copy and the seven-day period. Follow the current, case-specific instruction displayed by the Portal, retain evidence of any copy submission, and check the applicable rule if the Portal workflow and your order’s circumstances are unclear. Do not assume that merely clicking Submit or receiving a provisional receipt completes the process.

Track the GST appeal on the Portal

To look up an application, return to Services > User Services > My Applications. Select the appeal application type, enter a From and To date, and click Search. Use a date range that covers the application and keep the identifiers from the acknowledgment available so you can distinguish this appeal from other applications.

1. Sign in to the GST Portal and open Services > User Services > My Applications.
2. Select Appeal to Appellate Authority or the relevant appeal application type shown.
3. Enter the date range covering the filing or the period you want to review.
4. Click Search and open the matching application to review its displayed status and available notices or documents.
5. Save relevant updates and compare them with your APL-02 appeal number and filing records.

The Portal status is an event indicator, not a promise of when the next step will happen or when the appeal will be decided. The official materials do not establish a universal end-to-end processing time for an individual first appeal. Check the Portal for updates and respond to notices by the deadline stated in the notice.

What GST appeal status labels mean

The GST Portal FAQ lists the following labels and general events. The exact display and available actions can change, and a status should be read alongside any notice or order attached to the application.

The FAQ also refers to statuses involving rectification, withdrawal, remand and manual-order events. Because a withdrawal-related description in its status table may be confusing, rely on the exact status and accompanying communication currently shown in your application rather than inferring the meaning from a shorthand label.

Keep a complete record of the appeal

Maintain one file for the application so that dates, payments and Portal notices can be checked together. This is especially useful if a status changes, a hearing is scheduled or you need to follow up with the authority.

• The challenged order and evidence of its communication date.
• The submitted APL-01 form, supporting attachments and provisional acknowledgment.
• Proof of the required payments and the order copy submission, including its date.
• The final APL-02 acknowledgment and appeal number once issued.
• Portal notices, replies, hearing communications, adjournment updates and the appeal order.

Use the appeal number and dates consistently when reviewing the application or referring to it in correspondence. Save copies outside the Portal as well; a status label is not a substitute for retaining the actual acknowledgment, notice or order.

Common filing and tracking mistakes

Counting from the wrong date

Counting from the date you began preparing the appeal, rather than the order’s communication date, can lead to a missed deadline. Record the communication date and calculate the ordinary three-month period from it. Any further period of up to one month requires the Authority’s satisfaction that sufficient cause existed.

Using the wrong pre-deposit base

The statutory 10% is calculated on the remaining disputed tax, in addition to paying admitted portions in full. Treating it as 10% of the entire demand may misstate the requirement. Check the order components, current provisions and Portal calculation for your case.

Stopping after the provisional receipt

A provisional acknowledgment is not the final APL-02. Submit the order copy in accordance with Rule 108 and the Portal’s case-specific instructions, then verify that the final acknowledgment with the appeal number has issued.

Assuming a status predicts the outcome or timetable

Labels such as Appeal Submitted or Hearing Notice Issued identify process events. They do not guarantee admission, a decision date or a particular result. Read the underlying notice or order and act on its directions.

Relying on an old screen path

Navigation labels are operational guidance and may change. If My Applications or the appeal options look different, consult the current GST Portal help material and follow the live instructions for the relevant order type rather than relying on a remembered path.

Official materials to verify

The core legal rules are in the Central Goods and Services Tax Act, 2017, Section 107, which covers the first-appeal right, limitation period, condonation, pre-deposit and deemed stay of recovery. The order-copy and acknowledgment procedure is in the CGST Rules, 2017, Rule 108. For current Portal navigation, authentication options and status descriptions, consult the GSTN GST Portal APL-01 FAQ. These rules and Portal screens can change; verify the current official text and instructions for the particular order before filing.

Quick Recap

Bestseller No. 1

Free Fling File Transfer Software for Windows [PC Download]

Intuitive interface of a conventional FTP client; Easy and Reliable FTP Site Maintenance.; FTP Automation and Synchronization

Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.