Got a GST demand order you believe is wrong? You have exactly three months to fight it, you must pay 10 percent of the disputed tax up front, and the whole appeal is filed online in Form GST APL-01. Miss the clock and you lose the right to a first appeal.
If a GST officer passes an order against you, file a first appeal to the Appellate Authority under section 107 of the CGST Act in Form GST APL-01 on gst.gov.in within three months of the order. Pay any admitted dues in full plus 10 percent of the disputed tax. You then get acknowledgment in Form GST APL-02 and a hearing.
What a GST appeal is
A GST appeal is your formal request to a higher authority to review and overturn a decision made against you by a GST officer. The first appeal goes to the Appellate Authority under section 107 of the CGST Act, 2017. It covers demand orders, refund rejections, registration cancellations and penalties.
Legal position
The right of first appeal sits in section 107 of the CGST Act, 2017. Section 107(1) gives any person aggrieved by a decision or order of an adjudicating authority three months from the date the order is communicated to file an appeal to the Appellate Authority. Under section 107(4), the Authority can condone a delay of up to one further month if you show sufficient cause, so the absolute outer limit is four months.
Section 107(6) sets the money condition. You must pay in full the tax, interest, fine, fee and penalty you admit, plus a sum equal to 10 percent of the remaining amount of tax in dispute, subject to a maximum of twenty crore rupees under CGST. This cap was reduced from twenty-five crore to twenty crore rupees by section 141 of the Finance (No. 2) Act, 2024, effective 1 November 2024. From 1 April 2025, where an order demands only penalty without any tax, you must pre-deposit 10 percent of that penalty.
Once you pay the pre-deposit, section 107(7) treats recovery of the balance as stayed during the appeal. If the first appeal fails, the next stage is the GST Appellate Tribunal (GSTAT) under sections 109 and 112. The GSTAT was launched on 24 September 2025 and its benches, including Kolkata and Cuttack, have begun functioning in 2026. An appeal to the GSTAT under section 112 needs a further 10 percent pre-deposit of the remaining disputed tax, separate from the section 107 deposit. Beyond the Tribunal, the route is a writ or appeal before the jurisdictional High Court.
Step-by-step: how to file the appeal
Log in to the GST portal at gst.gov.in and go to Services then User Services then My Applications, and select Appeal to Appellate Authority.
Enter the order number and order date of the decision you are challenging, and the portal pulls up the order.
Pay the mandatory pre-deposit: the full admitted amount plus 10 percent of the disputed tax, using your electronic cash or credit ledger.
Fill Form GST APL-01 with the grounds of appeal and the prayer, and upload supporting documents.
Submit and file the form. The portal issues a provisional acknowledgment immediately.
If the order is not already on the portal, submit a self-certified copy within seven days of filing APL-01.
The Appellate Authority issues a final acknowledgment in Form GST APL-02 with an appeal number, which confirms the appeal is filed.
Attend the personal hearing when listed, present your case, and wait for the order, which the Authority should aim to pass within one year.
Documents required
Copy of the impugned demand or adjudication order being appealed
Form GST APL-01 with detailed grounds of appeal and statement of facts
Proof of pre-deposit payment from your electronic cash or credit ledger
Self-certified copy of the order if it is not uploaded on the portal
Supporting invoices, returns, ledgers and correspondence relied upon
Authorisation letter if an authorised representative or advocate appears for you
Common mistakes to avoid
Missing the three-month limit under section 107(1); beyond the further one-month condonation under section 107(4), the appeal is time-barred.
Not paying the 10 percent pre-deposit; under section 107(6) no appeal can even be filed without it.
Forgetting the full admitted amount; section 107(6) requires admitted tax, interest, fine, fee and penalty to be paid in full before appeal.
Treating penalty-only orders as deposit-free; since 1 April 2025 a 10 percent deposit of the penalty is required.
Not submitting the self-certified order copy within seven days when the order is off-portal, which delays the APL-02 acknowledgment.
Filing weak, vague grounds instead of specific legal and factual objections to each finding in the order.
Dr. Shrawan Kumar Pathak runs a small diagnostic lab in Patna district, Bihar. In January 2026 a GST officer passed a demand order disallowing input tax credit and raising a disputed tax of ₹4,00,000. He disagreed and decided to appeal. Within the three-month window he logged in to gst.gov.in, paid a pre-deposit of ₹40,000 (10 percent of the ₹4,00,000 disputed tax) from his electronic cash ledger, and filed Form GST APL-01 with his ledgers and invoices. He received the provisional acknowledgment at once and Form GST APL-02 with an appeal number a few days later. Because the disputed tax was modest, the twenty crore cap never came into play, and recovery of the balance stayed paused while his appeal was heard.
Frequently asked questions
What is the time limit to file a GST appeal under section 107?
Three months from the date the order is communicated to you. The Appellate Authority can allow one further month under section 107(4) if you show sufficient cause, making the outer limit four months.
How much pre-deposit do I have to pay?
Under section 107(6) you pay the full admitted amount plus 10 percent of the remaining disputed tax, capped at twenty crore rupees under CGST. For orders that demand only penalty, you pay 10 percent of the penalty.
Form GST APL-01, filed electronically on gst.gov.in. You receive a provisional acknowledgment immediately and a final acknowledgment in Form GST APL-02 with an appeal number once the appeal is accepted.
What happens after I file APL-01?
The portal issues a provisional acknowledgment. After verification and any required self-certified copy, the Appellate Authority issues Form GST APL-02. You then get a personal hearing before the order is passed.
Is recovery of the demand stayed once I appeal?
Yes. Section 107(7) provides that once you pay the section 107(6) pre-deposit, recovery of the balance amount is deemed to be stayed while the appeal is pending.
Can I appeal further if the Appellate Authority rules against me?
Yes. The next stage is the GST Appellate Tribunal under section 112, which became operational from 24 September 2025. A further 10 percent pre-deposit of the remaining disputed tax applies. After the Tribunal, the route is the High Court.
Do I need a lawyer or CA to file the appeal?
No, you can file it yourself on the portal. Many taxpayers use an advocate, chartered accountant or authorised representative for complex demands, but it is not mandatory.
What if I miss the four-month outer limit?
The Appellate Authority generally cannot admit an appeal filed beyond three months plus the one-month condonation. Your remaining option is usually a writ petition before the High Court, which is harder and discretionary.
Sources
GST appeal under Section 107: How to file with the Appellate Authority?
Section 107 of the CGST Act provides for filing an appeal before the Appellate Authority. Here is the complete guide:
Step 1: When to appeal. (a) you can appeal against an adjudication order passed by an officer (not below the rank of Assistant Commissioner), (b) common orders appealable: (i) demand notice under Section 73/74, (ii) rejection of refund claim, (iii) cancellation of registration, (iv) rejection of input tax credit, © the appeal must be filed within 3 months of receiving the order (or 4 months if the order was received by post).
Step 2: Who can appeal. (a) the aggrieved person (the taxpayer), (b) the Commissioner (on behalf of the department), © an authorized representative (CA, CS, advocate) can file on behalf of the taxpayer, (d) the appeal must be filed in Form APL-01.
Step 3: How to file. (a) file online on the GST portal (gst.gov.in) using Form APL-01, (b) fill in: (i) the order details (number, date, issuing officer), (ii) the grounds of appeal, (iii) the relief sought, © upload the appeal memorandum and supporting documents, (d) pay the required fee: (i) Rs 1,000 for claims up to Rs 5 lakh, (ii) Rs 5,000 for claims Rs 5-25 lakh, (iii) Rs 10,000 for claims above Rs 25 lakh, (e) pay the admitted tax amount (see Step 4).
Step 4: Pre-deposit requirement. (a) you must pay 10% of the disputed tax amount (in addition to the amount already paid), (b) the total pre-deposit (including earlier payments) cannot exceed 20% of the disputed tax, © the pre-deposit must be paid before filing the appeal, (d) the pre-deposit is refunded if the appeal is allowed (with interest).
Step 5: Grounds of appeal. (a) the order is contrary to law or facts, (b) the officer misinterpreted the law, © the officer did not consider the taxpayer's submissions, (d) the penalty is excessive or disproportionate, (e) the order violates natural justice (no proper hearing), (f) the order is based on incorrect data or reconciliation.
Step 6: Hearing and disposal. (a) the Appellate Authority issues a notice to the taxpayer and the department, (b) both parties submit written submissions and appear for hearing, © the Authority must dispose of the appeal within 1 year (can extend by 6 months), (d) the Authority can: (i) confirm the order, (ii) modify the order, (iii) annul the order, (iv) remand for fresh adjudication.
Step 7: Further appeal. (a) if aggrieved by the Appellate Authority's order: appeal to the Appellate Tribunal (Section 108), (b) further appeal to the High Court (Section 113) on a substantial question of law, © further appeal to the Supreme Court (Section 116).
See GST Mismatch and GST Appeal.