GST appeal in Form APL-01 can now be filed even when the demand order shows NIL or zero
GSTN has removed the portal validation that stopped appeals against demand orders showing a NIL or zero amount, where the liability is disputed and the payment was made before the order.
In 30 seconds
- The validation blocking appeals against NIL / zero demand orders has been removed from the GST portal.
- It applies where liability is disputed and the taxpayer paid before the demand order was issued.
- The appeal is filed in Form GST APL-01.
- For difficulty in filing, raise a ticket with the GST Helpdesk.
हिंदी में सार
जिन मामलों में टैक्स पहले ही जमा हो चुका था और डिमांड ऑर्डर में रकम NIL या Zero दिख रही थी, वहाँ GST पोर्टल अपील नहीं लेने देता था। GSTN ने यह रोक हटा दी है — अब Form GST APL-01 में अपील फाइल हो सकती है।
Before and now
The portal did not accept an appeal when the demand order showed a NIL or zero amount.
An appeal in Form GST APL-01 can be filed against such orders.
The problem that is fixed
Where a taxpayer had paid the amount before the demand order was issued, the order showed the demand as “NIL” or “Zero”. Even if the taxpayer disputed the liability, the portal did not let an appeal be filed against such an order.
What GSTN has changed
By its advisory of 7 September 2026, GSTN has removed that validation. Taxpayers are now enabled to file an appeal in Form GST APL-01 against demand orders reflecting a NIL or zero demand amount.
What to do
- If an appeal could not be filed earlier for this reason, it can now be filed in Form GST APL-01.
- The advisory is about the portal validation only; it does not speak about the time limit for filing an appeal.
- For any query or difficulty, raise a ticket with the GST Helpdesk.
Published 7 September 2026. Updated 2 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.