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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 & 11For a first appeal against a GST demand order in India, file Form GST APL-01 with the relevant documents that support your grounds of appeal. If the challenged order is not uploaded on the common GST portal, submit a self-certified copy within seven days of filing APL-01. Keep the final acknowledgment, Form GST APL-02, because the appeal is treated as filed only when that acknowledgment with an appeal number is issued.
Documents for a first appeal against a GST demand order
Form GST APL-01
Use APL-01 to appeal an adjudicating authority’s demand order to the Appellate Authority under section 107(1). Complete the form’s grounds of appeal and verification, and sign them in the prescribed manner. The official rules and form are available on the CBIC appeal rules page.
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The order or decision being challenged
The filing process depends on whether the order is available on the common portal:
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| Order status | What to submit | Timing and filing effect |
|---|---|---|
| Uploaded on the common portal | Follow the portal’s order-selection and filing prompts. | Rule 108 provides for the portal-based acknowledgment path. |
| Not uploaded on the common portal | A self-certified copy of the order or decision. | Submit it within seven days of filing APL-01. If it is submitted after that period, Rule 108 says the date the copy is submitted is treated as the date of filing. |
The current amended wording of Rule 108 distinguishes between uploaded and unuploaded orders; do not assume an older, unconditional certified-copy requirement applies. See the Telangana Commercial Taxes Department’s November 2025 bare-law compilation for the reproduced rule text.
Relevant supporting documents
Attach documents that substantiate the particular grounds you raise. Rule 108 requires relevant documents, but the official material does not prescribe one exhaustive list for every demand appeal. The necessary evidence therefore depends on the order and the issues being disputed; follow the filing portal’s prompts and the requirements applicable to your case.
Pre-deposit and authentication
These are procedural requirements to account for while filing, rather than a universal list of extra uploads. The GST Portal FAQ states that at least 10% of the disputed tax must be paid as pre-deposit before filing; a lower amount may be possible with approval from the competent authority. The portal FAQ also says an appeal may be authenticated using DSC or EVC, with DSC mandatory for companies and LLPs. The form’s grounds and verification must also be signed as prescribed. See the GST Portal FAQ for filing an appeal against a demand order for its filing guidance.
Final acknowledgment: Form GST APL-02
Save the final APL-02 acknowledgment showing the appeal number. Under Rule 108, the appeal is treated as filed only when this final acknowledgment is issued. A draft or submission step without that acknowledgment is not the filing confirmation described by the rule.
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- Sign in to the GST Portal and open Services > User Services > My Applications.
- Select Appeal to Appellate Authority > New Application.
- Choose Demand Order, then complete and submit Form GST APL-01 with the relevant supporting documents.
This is the demand-order route described in the GST Portal FAQ. The FAQ says a taxpayer or unregistered person aggrieved by an adjudicating authority’s order may appeal.
Deadline and filing points to check
- Appeal deadline: The GST Portal FAQ states that the appeal is due within three months from communication of the decision or order.
- Pre-deposit: The same FAQ states a minimum pre-deposit of 10% of disputed tax before filing, subject to the approval exception described above.
- Order copy: If the order is absent from the common portal, submit the self-certified copy within seven days of filing APL-01; a late copy changes the filing date under Rule 108.
- Filing confirmation: Retain APL-02 with the appeal number; Rule 108 makes issuance of that final acknowledgment the point at which the appeal is treated as filed.
These deadline and payment statements reflect the GST Portal FAQ accessed on October 4, 2026. Check the live portal, current rules, communication date, order, and case facts before relying on a deadline or calculating a pre-deposit.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Which appeal this checklist covers
This checklist is for a first appeal against a demand order under section 107(1), filed with the Appellate Authority in Form GST APL-01. It does not cover a different application under section 107(2) or a later appeal to the GST Appellate Tribunal, which have different forms and procedures. The GST System has separately announced that GSTAT e-filing is live; that route is not the APL-01 first-appeal filing described here: GST System self-service portal.
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