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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11You can file a first GST appeal online after an adjudicating authority communicates a decision or order. On the GST Portal, use Services > User Services > My Applications > Appeal to Appellate Authority > New Application, complete FORM GST APL-01, pay the required pre-deposit, upload the order and supporting material, and submit with EVC or DSC where permitted. The appeal is legally treated as filed only when the authority issues final acknowledgement FORM GST APL-02 with an appeal number.
The normal time limit is three months from communication of the order. A sufficient-cause request may obtain up to one additional month. The GST Portal FAQ states that at least 10% of the disputed tax must be paid as pre-deposit before filing.
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1. Check that an appeal is the correct remedy
A GST appeal is available to a taxpayer or an unregistered person aggrieved by a decision or order passed by an adjudicating authority. The GST Portal describes the right this way: “Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person.”
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Calculate the three-month period
Count three months from the communication date. Do not count from the date printed on a subsequent reminder or from the date you first decide to challenge the order. If the three-month period has expired, an appeal can still be accepted only if the appellate authority is satisfied that there was sufficient cause for delay, and the available condonation period is limited to one further month.
Write a short chronology before filing: order date, communication date, the last day of the ordinary period, and (if needed) the last day of the possible condonation period. Explain the delay with documents rather than a bare assertion.
2. Identify the first appellate authority
Rule 109A routes the first appeal according to the rank of the officer who passed the order. The routing is not a choice between authorities; selecting the wrong office can cause avoidable objections or delay.
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| Officer who passed the order | First appellate authority under rule 109A |
|---|---|
| Additional Commissioner or Joint Commissioner | Commissioner (Appeals) |
| Deputy Commissioner, Assistant Commissioner or Superintendent | An officer not below the rank of Joint Commissioner (Appeals) |
Use the designation shown on the impugned order when deciding the route. If the order does not make the appellate office clear, resolve that uncertainty before submitting rather than relying on a guess in the portal drop-down.
3. Choose the correct GST appeal form
| Form | Who uses it | Purpose |
|---|---|---|
| APL-01 | Taxpayer or other aggrieved person | Appeal to the first Appellate Authority under section 107 |
| APL-02 | Appellate Authority | Provisional or final acknowledgement; the final version carries the appeal number |
| APL-03 | Authorised officer | Application by an authorised officer under section 107(2) |
| APL-05 | Appellant at the next level | Appeal to the GST Appellate Tribunal under section 112 |
| APL-06 | Respondent to a Tribunal appeal | Memorandum of cross-objections before the Tribunal |
| APL-07 | Applicant before the Tribunal | Tribunal application under section 112(3) |
For an ordinary taxpayer challenging a demand order at the first level, the form selected in the GST Portal application is APL-01. APL-05 is not a substitute for APL-01; it belongs to a later Tribunal proceeding when a further appeal is available.
4. Prepare the information and files before starting
Preparing the record first reduces the risk of an incomplete submission or a missed deadline. Assemble:
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- A copy of the decision or order and proof of when it was communicated.
- The order number, date, tax period and other identifiers requested by the portal.
- A concise statement of facts explaining what happened in chronological order.
- Numbered grounds of appeal, each tied to the part of the order being challenged.
- The verification required in APL-01, signed in the prescribed manner.
- Invoices, returns, reconciliations, correspondence, payment records and other evidence supporting each ground.
- Evidence of the statutory pre-deposit and the related challan or payment reference.
- Authorisation documents if another person is filing for the appellant.
Use readable scans, consistent file names and page numbers. Keep the original files and an offline copy of everything uploaded.
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- Sign in and open the appeal service. Go to Services > User Services > My Applications > Appeal to Appellate Authority > New Application.
- Select the order type. For a demand order, choose the relevant order category and enter the order details exactly as shown on the order.
- Complete the appeal particulars. Provide the communication date, appellate authority details, disputed amounts and other fields displayed by the application. Check each number against the order before moving on.
- Write the statement of facts. Set out the material events in date order, identifying the return, notice, reply and order where relevant. Keep factual narrative separate from legal grounds.
- Enter the grounds of appeal. Use numbered, specific grounds. Explain the error in the order and the relief sought; avoid a general statement that the order is incorrect.
- Complete verification and sign it. APL-01 grounds and verification must be signed in the prescribed manner under the appeal rules. The person signing should have authority to verify the application.
- Attach the order and evidence. Upload the order and supporting documents in the file types and size limits shown on the portal. Open each attachment after selection to confirm that it is the intended, legible file.
- Pay the pre-deposit. The GST Portal FAQ says a minimum of 10% of the disputed tax must be paid as pre-deposit before an appeal is filed. Complete the payment process and retain the challan or payment reference.
- Submit with EVC or DSC. Use electronic verification code (EVC) or digital signature certificate (DSC) where the portal permits. The FAQ states that DSC is mandatory for companies and LLPs.
- Download every acknowledgement. Save the ARN, payment reference, submitted APL-01 and any provisional acknowledgement. Continue checking the application until final APL-02 is issued.
6. Understand provisional versus final acknowledgement
A submission screen or provisional acknowledgement does not by itself establish the final filing event. Under the CBIC appeal rules, “The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.”
The ARN proves that data reached the system; final APL-02 with the appeal number confirms that the authority has issued the filing acknowledgement. Download the final form and record its date and number. If a notice or deficiency is issued, respond through the channel and within the time stated in that notice.
7. Observe the seven-day copy rule
If the order was not already uploaded through the electronic record, the GST Portal instructions require a self-certified copy to be submitted within seven days. The copy should be complete and readable, with the certification made by the appellant or authorised signatory as required.
The FAQ warns that when the copy is submitted after seven days, the date on which it is submitted is treated as the filing date. That can move an otherwise timely appeal outside the three-month period. Upload the copy immediately, then verify that the system shows it as received; do not assume that attaching a file to an earlier draft satisfies this requirement.
8. How the 10% pre-deposit works in this filing
The current GST Portal FAQ states: “Minimum of 10% of the disputed tax needs to be paid as pre-deposit (as per law) before filing an appeal.” Treat this as a condition to complete before the final submission, not as an amount that can be paid after the appeal is filed.
Base your calculation on the disputed-tax amount shown in the order and the appeal. Preserve the calculation sheet, payment challan and bank confirmation. If the portal calculation differs from your records, stop and reconcile the figures before submitting; an unexplained mismatch can lead to a notice or an incorrectly prepared appeal.
9. What happens after submission
Use My Applications to monitor the case status. Filing and admission are separate procedural events: an APL-02 appeal number shows the filing acknowledgement, not a decision on the merits.
Respond to notices promptly
Read every notice for its response deadline, requested documents and submission method. Upload the response in the specified application or reply channel, keep the submission receipt and update the chronology. If a hearing is scheduled, prepare a short index of documents and grounds so that the oral or written response matches the filed appeal.
Keep a complete audit file
Retain the order, communication proof, APL-01, statement of facts, grounds, verification, every attachment, pre-deposit challan, ARN, provisional and final APL-02, notices, replies and hearing records. Store both the downloaded PDFs and a separate backup. These records establish what was filed and when if the portal history later changes or becomes unavailable.
10. Further appeal to the GST Appellate Tribunal
An order under section 107 or section 108 can be carried further to the GST Appellate Tribunal under section 112 when the statutory conditions for a Tribunal appeal are met. The electronic route is the GSTAT portal. The principal Tribunal appeal form is APL-05; APL-06 is used for cross-objections and APL-07 for the application described in section 112(3).
| Proceeding | Form | Practical point |
|---|---|---|
| Appeal to GSTAT | APL-05 | Use for a further appeal under section 112 when available |
| Cross-objections | APL-06 | Used by the respondent before the Tribunal |
| Section 112(3) application | APL-07 | Used for the Tribunal application specified in that provision |
The GSTAT portal notice displayed 31 July 2026 as an extended section 112 filing date and included an intent-to-file facility. That date is now in the past relative to October 2026, so do not rely on it without checking the live GSTAT portal for a newer extension, a replacement notice or the applicable date for your case. An intent-to-file facility, where available, does not remove the need to complete the required appeal and documents.
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11. Common filing problems and practical fixes
Using the order date instead of the communication date
Problem: The deadline is calculated from the date printed on the order even though it was communicated later, or from a later reminder.
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Fix: Preserve the first communication record and calculate the three-month period from that date. Explain any discrepancy in the statement of facts.
Submitting after the ordinary period without a condonation explanation
Problem: The appeal is filed late with no sufficient-cause request.
Fix: If still within the possible one-month condonation window, state the cause of delay clearly and attach supporting evidence. There is no automatic entitlement to the extra month.
Stopping at provisional acknowledgement
Problem: The appellant retains an ARN but never confirms that final APL-02 and an appeal number were issued.
Fix: Keep checking My Applications, download the final acknowledgement and escalate a technical issue through the portal’s support channel while the deadline evidence is still available.
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Missing the seven-day certified-copy requirement
Problem: The order copy is uploaded late or not uploaded at all.
Fix: Submit the self-certified copy within seven days whenever the order was not already available electronically, and save the receipt showing the submission date.
Entering broad or unsupported grounds
Problem: Grounds merely repeat that the order is wrong, without connecting facts, documents and relief.
Fix: Number each ground, identify the finding challenged, cite the supporting record and state the precise correction requested. Keep new evidence organised and explain its relevance.
Using the wrong authority or form
Problem: APL-05 is selected for a first appeal, or the first appellate office does not match the rank of the adjudicating officer.
Fix: Use APL-01 for the taxpayer’s first appeal and apply the rule 109A routing table before starting the application.
12. A final pre-submission check
- The communication date and calculated deadline are documented.
- The selected appellate authority matches the officer’s rank under rule 109A.
- APL-01 contains the order details, statement of facts, numbered grounds and prescribed verification.
- The order and supporting evidence are attached and readable.
- The 10% minimum disputed-tax pre-deposit has been paid and the reference is saved.
- The authorised signatory is available for EVC or DSC; companies and LLPs have the required DSC.
- The self-certified order copy will be submitted within seven days where the portal requires it.
- ARN, provisional acknowledgement, payment records and downloaded forms are stored offline.
- After submission, final APL-02 and the appeal number are confirmed in My Applications.
13. When professional help is sensible
Consider qualified GST litigation assistance when the order involves several tax periods, multiple statutory issues, a large disputed amount, disputed facts or a condonation request. Professional help does not replace the portal deadlines: the appellant still needs to verify the communication date, payment, uploaded documents and final APL-02.
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