Filing a GST Appeal: Form APL-01, Pre-Deposit and Time Limits

Short answer: To appeal an adverse order from a GST adjudicating authority, you must file Form GST APL-01 on the GST portal within three months from the date the order is communicated to you. A mandatory pre-deposit of 10% of the disputed tax amount (capped at ₹25 crore each for CGST and SGST) must be paid before filing. This pre-deposit stays the recovery of the remaining demand.

What is the time limit for filing a GST appeal?

You must file a GST appeal within three months from the date the decision or order is communicated to you. Section 107(1) of the Central Goods and Services Tax (CGST) Act, 2017, clearly specifies this timeline. If you can show sufficient cause for a delay, the Appellate Authority has the power to condone a delay of up to one more month, as per Section 107(4). Missing this extended deadline of four months means you lose the statutory right to appeal.

How much pre-deposit is required for a GST appeal?

A mandatory pre-deposit is required to file a valid appeal, which serves as a pre-condition for the appeal to be heard. As per Section 107(6) of the CGST Act, you must pay:

1. The full amount of tax, interest, fine, fee, and penalty that you admit is payable.
2. 10% of the remaining amount of tax that is in dispute.

The pre-deposit for the disputed tax amount is capped at ₹25 crore for CGST and another ₹25 crore for SGST/UTGST. Importantly, this 10% is calculated only on the disputed tax amount, not on the disputed interest or penalty. Once this amount is paid, recovery proceedings for the balance demand are stayed until the appeal is disposed of.

What is Form GST APL-01?

Form GST APL-01 is the prescribed application form for filing an appeal to the first Appellate Authority (the Joint/Additional Commissioner - Appeals). This form is filed electronically on the GST portal. It captures all essential details of your case, including:

• Order Details: The number and date of the order you are appealing against.
• Statement of Facts: A chronological and neutral summary of the events leading to the dispute.
• Grounds of Appeal: The specific legal and factual arguments on which you are challenging the order. This is the most critical part of your appeal.
• Prayer: The relief you are seeking from the Appellate Authority.
• Pre-deposit Details: Proof of payment of the mandatory pre-deposit.

What is the procedure for filing Form APL-01 online?

The entire appeal process is digital and must be done through the GST portal.

1. Login: Access the GST portal with your credentials.
2. Navigate: Go to Services > User Services > My Applications.
3. Select Application Type: Choose 'Appeal to Appellate Authority' and click 'New Application'.
4. Select Order: Select the Order Type ('Demand Order') and enter the specific Order Number you wish to appeal.
5. Fill Form APL-01: The system will auto-populate some data. You must carefully fill in the Statement of Facts and Grounds of Appeal.
6. Upload Documents: Upload a copy of the appealed order and any supporting documents (e.g., invoices, agreements, reconciliations) as a single PDF file (max 5 MB).
7. Calculate Pre-deposit: The portal will display the minimum pre-deposit required. You can pay this amount using your Electronic Credit Ledger (for tax) or Electronic Cash Ledger.
8. Submit: After payment, submit the appeal using a Digital Signature Certificate (DSC) for companies/LLPs or an Electronic Verification Code (EVC) for other taxpayers.

Once filed, you will receive an acknowledgement in Form GST APL-02.

Comparing First and Second Level GST Appeals

Understanding the hierarchy is key. Your first recourse is the Appellate Authority. If you are still aggrieved, the next step is the GST Appellate Tribunal (GSTAT).

Feature	First Appeal (Appellate Authority)	Second Appeal (Appellate Tribunal - GSTAT)
Authority	Joint/Additional Commissioner (Appeals)	GST Appellate Tribunal (State & National Benches)
Governing Section	Section 107 of CGST Act, 2017	Section 112 of CGST Act, 2017
Appeal Form	Form GST APL-01	Form GST APL-05
Time Limit	3 months from order communication (plus 1 month condonation)	3 months from first appellate order (plus 3 months condonation)
Pre-Deposit	10% of disputed tax (capped at ₹25 crore for CGST/SGST each)	20% of disputed tax (capped at ₹50 crore for CGST/SGST each)

Worked example

Let's consider a Bengaluru-based software company, "Innovate Solutions Pvt. Ltd.", which has received a demand order under Section 73 of the CGST Act.

• Order Received On: 15th June 2026
• Demand Details:
  • CGST: ₹10,00,000
  • SGST: ₹10,00,000
  • Interest: ₹2,00,000
  • Penalty: ₹2,00,000
  • Total Demand: ₹24,00,000

Innovate Solutions believes the entire tax demand is incorrect due to a misinterpretation of input tax credit rules and decides to appeal the full tax amount.

Step 1: Determine the Appeal Deadline The order was communicated on 15th June 2026. The three-month period ends on 14th September 2026. This is the last day to file the appeal.

Step 2: Calculate the Mandatory Pre-Deposit The company disputes the entire tax amount of ₹20,00,000 (₹10 lakh CGST + ₹10 lakh SGST). The pre-deposit is 10% of this disputed tax.

• Pre-deposit for CGST: 10% of ₹10,00,000 = ₹1,00,000
• Pre-deposit for SGST: 10% of ₹10,00,000 = ₹1,00,000
• Total Pre-deposit: ₹2,00,000

This amount can be paid from their Electronic Credit Ledger or Cash Ledger.

Step 3: Filing the Appeal Innovate Solutions' Chartered Accountant prepares strong grounds of appeal, citing relevant case law and provisions. Before 14th September 2026, they log in to the GST portal, pay the ₹2,00,000 pre-deposit, fill out Form APL-01 with the facts and grounds, upload the necessary documents, and submit using the Director's DSC.

Upon successful filing, the recovery of the balance demand of ₹22,00,000 is automatically stayed.

Common mistakes

1. Missing the Deadline: Filing the appeal after the three-month (or condonable four-month) period will lead to automatic rejection.
2. Incorrect Pre-Deposit Calculation: Calculating the 10% on the total demand (including interest and penalty) instead of only the disputed tax amount.
3. Filing Without Pre-Deposit: The GST portal will not allow the submission of Form APL-01 until the pre-deposit payment is made and the reference number is generated.
4. Vague Grounds of Appeal: Simply stating "the order is arbitrary and illegal" is not enough. Each ground must be specific, well-reasoned, and supported by facts and law.
5. Not Admitting Undisputed Tax: Failing to pay the admitted portion of the tax demand along with the pre-deposit can invalidate the appeal.
6. Forgetting Supporting Documents: The appeal must be accompanied by the order being appealed and any evidence you are relying on.

How SP & SC helps

Receiving a GST demand order can be daunting. At SP & SC, our team of experienced Chartered Accountants and Tax Advocates provides end-to-end assistance with GST litigation. We meticulously review the Order-in-Original (OIO), identify the strengths and weaknesses of your case, draft clear and persuasive grounds of appeal, and ensure accurate calculation and payment of the pre-deposit. We handle the complete filing of Form APL-01 and represent you during personal hearings to argue your case effectively. For expert guidance on challenging a GST order, explore our Tax Consultation services.

Frequently asked questions

H3: What happens if I miss the appeal deadline?

If you miss the three-month deadline and the subsequent one-month condonation period, you lose your statutory right to appeal. The tax department will be free to initiate recovery proceedings for the entire demand amount as confirmed in the order.

H3: Can I pay the pre-deposit using my Input Tax Credit (ITC)?

Yes. The pre-deposit amount, being a percentage of the disputed tax, can be paid by debiting your Electronic Credit Ledger. However, if any part of the demand being paid is for interest, penalty, or fees, that portion must be paid through the Electronic Cash Ledger.

H3: Do I need to pay the entire demand if I file an appeal?

No. Under Section 107(7) of the CGST Act, the filing of an appeal along with the mandatory pre-deposit acts as an automatic stay on recovery proceedings for the balance amount of the demand. The department cannot take coercive action for the remaining amount until the appeal is decided.

H3: What documents do I need to file a GST appeal?

You need the certified copy of the order being appealed against, the completed Form GST APL-01, a Statement of Facts, detailed Grounds of Appeal, and a single consolidated PDF file containing all supporting evidence you wish to rely upon (e.g., invoices, ledgers, contracts, reconciliations).

H3: Can the Appellate Authority increase my tax demand?

Yes, the Appellate Authority has the power to enhance any fee, penalty, or tax liability. However, they cannot do so without first giving you a formal notice (a show-cause notice) and a reasonable opportunity to present your case against such an enhancement.

Get a fixed-fee quote

If you have received a GST notice or demand order, don't delay. The timelines are strict. Share your documents with us for a confidential review and a written fixed-fee quote for handling your appeal from start to finish. Contact SP & SC or WhatsApp us at +91 90356 74566 to get started.