Rule 108 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
An appeal filed on the last day is in time or out of time depending on a rule about acknowledgements. It is worth understanding before the last day.
Rule 108(1): an appeal under s.107(1) shall be filed in FORM GST APL-01 with the relevant documents, electronically, and a provisional acknowledgement is issued immediately. Rule 108(2): the grounds of appeal and the verification shall be signed in the manner specified in Rule 26. Rule 108(3): where the decision or order appealed against is uploaded on the common portal, a final acknowledgement in FORM GST APL-02 is issued and the date of the provisional acknowledgement is the date of filing; where it is not uploaded, the appellant shall submit a self-certified copy within seven days of filing the APL-01, and the final acknowledgement issues thereafter.
Two paths, two dates
| Order uploaded on the portal | Order not uploaded | |
|---|---|---|
| File | APL-01 electronically | APL-01 electronically |
| Immediately | Provisional acknowledgement | Provisional acknowledgement |
| Additional step | None | Self-certified copy of the order within seven days |
| Final acknowledgement | APL-02 with the appeal number | APL-02 after the copy is submitted |
| Date of filing | Date of the provisional acknowledgement | Governed by the sub-rule's scheme — the seven days matters |
The practical rule: where the order is on the portal, the appeal is filed the moment the APL-01 goes in. Where it is not, the seven-day step is not optional — it is what completes the filing.
When the order is not on the portal
This is more common than it sounds. Orders are sometimes served by hand, by email or by post without being uploaded, and orders passed by State authorities or in older periods may not appear.
What to do:
- Check the portal first — the notices and orders tab, under the correct GSTIN and period.
- If it is not there, say so in the APL-01 and be ready with the self-certified copy.
- File the APL-01 well before the deadline, so the seven days for the copy falls inside the appeal period rather than outside it.
- Submit the self-certified copy within seven days of filing, and keep proof.
- Obtain the APL-02 with the appeal number, and treat that as confirmation the appeal is on record.
The trap: filing the APL-01 on the last of the four months, with the order off-portal, and submitting the copy a fortnight later. The safe assumption is that the appeal is late.
When manual filing is available
The proviso to Rule 108(1): an appeal may be filed manually in FORM GST APL-01, with the relevant documents, only if:
- (i) the Commissioner has so notified; or
- (ii) it cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal,
and in such case a provisional acknowledgement shall be issued immediately.
So manual filing is not a general option. It requires either a notification or the specific portal-unavailability ground — and the second ground concerns the order not being on the portal, not the portal being generally unavailable.
Where manual filing is used, retain the inward acknowledgement with its date and, if possible, a dated receipt — the provisional acknowledgement is what evidences the filing date.
Signing: Rule 26
Rule 108(2) requires the grounds of appeal and the form of verification to be signed in the manner specified in Rule 26 — a digital signature certificate for a company or an LLP, and a DSC or e-signature for other classes of person.
A common failure: the appeal is filed by a consultant using their own credentials, or the verification is signed by a person not authorised on the portal for that GSTIN. Both invite an objection at admission. The authorised signatory on the registration should be the person signing, or a properly authorised representative under s.116. Section 116 →
What to file with the APL-01
Required:
- the impugned order (self-certified copy where not on the portal);
- the grounds of appeal;
- the statement of facts;
- the verification, signed as Rule 26 requires;
- proof of the pre-deposit under s.107(6) — the challan and, where paid through DRC-03, the ARN.
Worth filing:
- the show cause notice and its annexures;
- the reply filed and its annexures;
- the record of the personal hearing and any written submissions made at it;
- the relied-upon documents the department used;
- the computation disputing quantum;
- an index, paginated, so the Appellate Authority can find things.
The appeal record should stand on its own. An Appellate Authority reading only the impugned order and the grounds sees the department's version of the case. Drafting the grounds of appeal →
Key takeaways
- APL-01 electronically, with a provisional acknowledgement issued immediately.
- Where the order is on the portal, the date of the provisional acknowledgement is the date of filing.
- Where it is not, a self-certified copy within seven days completes the filing — do not leave it to the last day.
- Manual filing only where the Commissioner has notified it or the order is not on the portal.
- Sign as Rule 26 requires, through the authorised signatory or a proper representative.
- File the full record — notice, reply, hearing submissions, relied-upon documents and the pre-deposit proof.
Read next
- Section 107: The First Appeal and the Pre-Deposit
- Drafting the Grounds of Appeal in a GST Appeal
- Condonation of Delay in GST Appeals
- Section 116: Who May Appear as an Authorised Representative
Disclaimer: Positions stated as on 5 September 2026, based on the CGST Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition).