How to file appeal against GST order?

Login to the GST portal (gst.gov.in) → Services → User Services → My Applications → Appeal to Appellate Authority → Fill Form GST APL-01. Attach the order copy, grounds of appeal, and pre-deposit challan. Submit with DSC or EVC. An acknowledgement in Form APL-02 is issued on the same day.

What is the time limit for filing GST appeal?

3 months from the date of communication of the GST order is the limit for filing Form GST APL-01 before the Commissioner (Appellate). A further condonation of up to 1 month may be granted for sufficient cause.

What is the pre-deposit requirement for GST appeal?

Under Section 107(6) of the CGST Act, 10% of the disputed tax, interest, fine, fee, and penalty must be pre-deposited before the First Appeal (APL-01) is admitted. For GSTAT (Section 112), an additional 20% is required, subject to a total cap of 25% across both levels.

What is GSTAT (GST Appellate Tribunal)?

GSTAT (GST Appellate Tribunal) is the second appellate forum under the GST framework, established under Section 109 of the CGST Act. Appeals to GSTAT are filed in Form GST APL-05 within 3 months of the Appellate Authority's order.

Can I appeal against a GST cancellation order?

Yes. If your GST registration has been cancelled by an officer under Section 29 of the CGST Act, you can file an appeal under Section 107 in Form GST APL-01 before the Appellate Authority (Commissioner) within 3 months of the cancellation order.

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GST Appeal — File Against GST Order

Appeal against GST orders can be filed to the Appellate Authority (Commissioner/Tribunal). GST Appeal Form APL-01 must be filed within 3 months of the order. 10% pre-deposit required. Expert CA team handles the entire process online.

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Direct Answer

What is a GST Appeal?

GST Appeal is a legal remedy available to any taxpayer who is aggrieved by a GST order passed by an adjudicating authority. An appeal against a GST order can be filed to the Appellate Authority (Commissioner of GST) using Form GST APL-01 within 3 months of receiving the order.

Under Section 107 of the CGST Act, a pre-deposit of 10% of the disputed tax is mandatory before the first appeal can be admitted. For appeals before the GST Appellate Tribunal (GSTAT), Form GST APL-05 must be filed within 3 months, with a pre-deposit of 20% of the disputed amount (subject to a total maximum of 25%).

TaxClue’s CA/CS team prepares grounds of appeal, files APL-01/APL-05, represents before authorities, and tracks every stage online — zero office visits required.

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3 Months — Do Not Miss This Deadline

Form GST APL-01 (First Appeal) must be filed within 3 months of the date of communication of the GST order. A delay of up to 1 month may be condoned for sufficient cause. Miss it and the order becomes final.

What’s Included

Free case eligibility analysis
Drafting grounds of appeal
Form APL-01 / APL-05 filing
Pre-deposit challan guidance
Representation before authority
Status tracking & updates
30-day post-filing support

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Appeal Structure

GST Appeal Hierarchy

Appeals travel up a defined ladder. Each level has a time limit and a pre-deposit requirement. TaxClue handles all levels.

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Adjudicating Authority

Original order passed by Proper Officer / Assistant/Deputy Commissioner

Original Order

⚔️

First Appeal — Commissioner (A)

Form GST APL-01 · Within 3 months · 10% pre-deposit (Sec 107)

3 Months

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GSTAT — GST Appellate Tribunal

Form GST APL-05 · Within 3 months of Commissioner (A) order · 20% pre-deposit

3 Months

🏛️

High Court

Substantial question of law only · Writ jurisdiction under Article 226

As applicable

🏠

Supreme Court

Final constitutional authority · Special Leave Petition / Civil Appeal

Final Forum

Pre-Deposit Requirement

Mandatory Pre-Deposit — Level-wise

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Pre-deposit is mandatory for admission

Without paying the pre-deposit amount, the appeal will not be admitted by the authority. TaxClue guides you on challan generation and correct account head selection.

Appeal Level	Form	Pre-Deposit Required	Time Limit	Legal Reference
First Appeal — Commissioner (Appellate)	GST APL-01	10% of disputed tax, interest & penalty	3 months from order	Section 107, CGST Act
Second Appeal — GSTAT	GST APL-05	20% of disputed amount (total max 25%)	3 months from Commissioner (A) order	Section 112, CGST Act
High Court	Writ Petition / Civil Misc.	At court discretion / stay application	As per limitation law	Article 226 / Sec 117
Supreme Court	SLP / Civil Appeal	At court discretion	As per limitation law	Article 136

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Total cap of 25%: If you have already deposited 10% at First Appeal level, only an additional 15% is required at GSTAT (not 20% fresh), subject to the 25% total cap on pre-deposit.

Document Checklist

Gather Your Documents

Tick each document as you gather it. Everything collected securely via WhatsApp / email — zero office visits.

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PAN CardOf applicant / entity

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Aadhaar CardOf authorized signatory

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Passport-size PhotographRecent colour photo

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Business Registration ProofCoI / Partnership Deed / GST Certificate

✓🏢

Address ProofElectricity bill / rent agreement

✓🏦

Bank Account DetailsCancelled cheque / bank statement

✓📊

Authorization / Board ResolutionFor authorized signatory (optional)

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Common Appeal Grounds

Valid Grounds for Filing a GST Appeal

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Excess Tax Demand

Officer raised demand exceeding actual liability. Factual or legal errors in computation of tax, turnover, or rate classification.

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Denial of Input Tax Credit

ITC wrongly disallowed despite eligible purchases, valid invoices, and supplier filing. GSTR-2A/2B mismatch disputes.

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Penalty Orders

Penalty levied without adequate reason, disproportionate to the offence, or without following prescribed procedure.

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Interest Charges

Interest computed on incorrect basis or period. Interest on ITC reversed and re-availed disputes under Section 50.

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GST Registration Cancellation

GST registration cancelled by officer without due cause or without following CGST Rule 22 procedure. Appeal under Section 107.

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Best Judgment Assessment

Assessment made by officer under Section 62 or 63 on incorrect assumptions where returns were duly filed or returns exist.

Filing Process

GST Appeal Filing in 5 Steps

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Case Analysis

Free consultation — review order, identify grounds, assess pre-deposit requirement

Day 1

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Documents & Pre-Deposit

Collect order copy, generate challan for 10% pre-deposit, authorisation letter

Day 1–2

✍️

Draft Grounds

CA drafts detailed written grounds of appeal referencing facts, law, and precedents

Day 2–3

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File APL-01 on Portal

Form GST APL-01 filed on GST portal with all annexures. Acknowledgement received.

Day 3–4

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Hearing & Resolution

Attend hearing, submit additional submissions if required, track order

As scheduled

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Why TaxClue

Why 5,000+ Businesses Trust Us

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CA / CS Team

Qualified Chartered Accountants with deep GST litigation experience and GSTAT representation.

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Act Before Deadline

3-month clock starts ticking from the order. We move fast to protect your right to appeal.

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Strong Grounds Drafted

CA-drafted grounds backed by case law, CBIC circulars, and advance rulings relevant to your dispute.

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100% Online

Documents via WhatsApp / email. Portal filing. No office visits. Status updates throughout.

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Always Updated

Tracking all GST circulars, advance rulings, and GSTAT / High Court decisions relevant to your case.

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