Quick answer
What is the time limit and pre-deposit for a GST appeal?
A GST appeal to the Appellate Authority must be filed within three months of the date the order is communicated, extendable by one month for sufficient cause. Before filing you pay the admitted tax, interest and penalty in full plus 10% of the disputed tax, capped at ₹20 crore under CGST.
- First appeal: FORM GST APL-01, filed online
- Time limit: 3 months, plus 1 month if delay is explained
- Pre-deposit: 10% of disputed tax, maximum ₹20 crore
- Recovery of the balance is stayed once paid
- Second appeal: GSTAT, a further 10% pre-deposit
When should you file a GST appeal?
File a GST appeal when an adjudicating officer has passed an order you believe is wrong in law or on facts, and a rectification will not fix it. Section 107 lets any person aggrieved by such a decision or order appeal to the prescribed Appellate Authority.
Common orders appealed in Delhi include demand orders under section 73, 74 or 74A after a show cause notice, ITC denials for supplier defaults, refund rejections, registration cancellations, and penalties on goods in transit. If you are still at the notice stage and no order has been passed, you need a reply, not an appeal: see our GST notice reply page.
| Situation | Remedy |
|---|---|
| Show cause notice received, no order yet | Written reply and personal hearing |
| Order has an obvious arithmetic or clerical error | Rectification application |
| Order is wrong on facts or law | First appeal in APL-01 under section 107 |
| Appellate Authority's order is against you | Second appeal to GSTAT in APL-05 under section 112 |
| Tribunal order raises a substantial question of law | Further appeal to the High Court |
What is the GST appeal time limit?
The first GST appeal must be filed within three months from the date the order is communicated to you. The Appellate Authority can accept it within one further month if you show sufficient cause. After that window the appeal cannot be admitted under the Act.
The appeal counts as filed only when the final acknowledgement in APL-02 with an appeal number is issued. If the order is not on the portal, a self-certified copy must reach the authority within seven days, otherwise the filing date moves to the day you submit it. Count from the communication date shown on the portal, not the date you noticed the order.
| Step | Time limit | Provision |
|---|---|---|
| File first appeal (APL-01) | 3 months from communication of order | Section 107(1) |
| Condonation of delay | Further 1 month | Section 107(4) |
| Self-certified order copy if not on portal | 7 days from filing | Rule 108(3) |
| Decision by Appellate Authority | Within 1 year of filing, where possible | Section 107(13) |
| Second appeal to GSTAT (APL-05) | 3 months from the appellate order | Section 112(1) |
| Delay condonable by GSTAT | Further 3 months | Section 112(6) |
Sources: section 107 and section 112 of the CGST Act; Rule 108, all on CBIC, checked November 2026.
Need help with GST appeal filing? Talk to a chartered accountant in Delhi today. First call is free.
How much pre-deposit is needed for a GST appeal?
Before an APL-01 can be filed, you pay in full whatever part of the tax, interest, fine, fee and penalty you admit, plus 10% of the remaining tax in dispute, subject to a maximum of ₹20 crore under the CGST Act. Once this is paid, recovery of the balance is treated as stayed.
For an order that demands only a penalty, with no tax, the pre-deposit is 10% of the penalty. That rule applies from 1 October 2025. The second appeal to GSTAT needs a further 10% of the disputed tax on top of the first, also capped at ₹20 crore.
| Item | First appeal | Second appeal (GSTAT) |
|---|---|---|
| Tax in dispute | ₹40 lakh | ₹40 lakh (if the first appeal is lost in full) |
| Pre-deposit rate | 10% | A further 10% |
| Cash or credit ledger payment | ₹4 lakh | ₹4 lakh more (₹8 lakh in total) |
| Interest and penalty disputed | No pre-deposit on them | No pre-deposit on them |
| Recovery of balance | Stayed | Stayed until the appeal is decided |
Illustration based on sections 107(6) and 112(8) of the CGST Act. Admitted amounts must be paid in full in addition. GSTN made the APL-01 pre-deposit field editable from April 2026 (reported), so check the figure before submitting.
How to file a GST appeal online: step by step
A first GST appeal is filed on gst.gov.in in FORM GST APL-01 against the order on the portal. The grounds of appeal and verification are signed by the authorised signatory, and the portal issues a provisional acknowledgement at once.
- 1
Get the order and note its date
Download the order and summary (DRC-07 or the relevant form) and calculate the three-month deadline from the communication date.
- 2
Study the record
Compare the notice, your reply, the hearing record and the order to find where the officer erred.
- 3
Draft grounds and statement of facts
Write precise grounds, attach evidence and case law, and state the admitted and disputed amounts.
- 4
Pay the pre-deposit
Pay the admitted amount and 10% of disputed tax through the cash or credit ledger, or link an earlier payment.
- 5
File APL-01 and collect APL-02
Upload with DSC or EVC, keep the provisional acknowledgement, and track the final APL-02 with the appeal number.
- 6
Attend the hearing
Present the case; up to three adjournments are allowed, and additional grounds may be added if their omission was not wilful.
What can the Appellate Authority decide?
The Appellate Authority can confirm, modify or annul the order, but it cannot send the case back to the officer who passed it. It must give you a hearing and a written order with reasons, and it issues a summary in FORM GST APL-04 showing the final demand confirmed.
It can also enhance a fee or penalty or reduce a refund or ITC, but only after giving you a chance to show cause against the proposed change. If the authority believes tax was short paid in a way the original order missed, it must issue a notice within the normal limitation under section 73, 74 or 74A before ordering payment. This is why a weak appeal can occasionally make things worse, and why the grounds deserve care.
What is the GSTAT and how does the second appeal work?
The GST Appellate Tribunal hears second appeals against orders of the Appellate Authority or the Revisional Authority. Appeals are filed online in FORM GST APL-05 on the GSTAT e-filing portal within three months of the appellate order, with a further 10% pre-deposit.
The Tribunal may refuse to admit appeals where the tax, ITC, fine, fee or penalty involved does not exceed ₹50,000. The filing fee under Rule 110(5) is reported as ₹1,000 for every ₹1 lakh involved, up to ₹25,000.
As of November 2026: a government notification of 17 September 2025 allowed orders communicated before 1 April 2026 to be appealed to GSTAT until 30 June 2026, and the Ministry of Finance extended that date to 31 July 2026 because of portal congestion (as reported by SCC Online). That window has closed. Newer appellate orders follow the normal three-month rule. If you missed the backlog date, ask about condonation at once.
Common reasons GST appeals fail
Most GST appeals that fail do so on procedure, not merits: late filing, missing pre-deposit or grounds that repeat the reply without addressing the order. Avoid these and the authority has to deal with the substance.
- Filing after four months, when the authority has no power to condone.
- Paying the pre-deposit after filing, or under the wrong head.
- Not uploading a self-certified copy of an off-portal order within seven days.
- Raising new facts at appeal without explaining why they were not before the officer.
- No evidence for claims such as supplier payment or receipt of goods in ITC cases.
- Ignoring a parallel demand for the same issue in another year.
GST appeal help in Delhi: how CA in Delhi handles it
Delhi taxpayers may have orders from either the Central GST or the Delhi GST administration, and the appeal path differs only in which appellate office hears it. Send us the order, notice, reply and hearing record; we tell you within a short call whether an appeal is worth filing and what the pre-deposit will be.
CA in Delhi passes GST appeal work to the listed firm or partner professional that handles GST litigation, and you confirm scope and a fixed fee before drafting begins. The office is a short walk from Netaji Subhash Place metro, and businesses near Pitampura often drop files in person. You can also browse the CA firms in Delhi we list or start with a GST consultant in Delhi for wider GST work. If the order came out of a department audit, our GST audit page explains how that stage works.
Frequently asked questions
Can I file a GST appeal after three months?
Only within one more month, and only if the Appellate Authority accepts that sufficient cause prevented you. Beyond four months from communication, section 107 gives no power to condone. Some taxpayers then go to the High Court in writ, which is slower and uncertain.
Is the 10% pre-deposit refundable if I win?
Yes. If the appeal succeeds, the pre-deposit becomes refundable along with interest as the law provides. If you win in part, the refund is proportionate. Keep the challan details, since they support the refund claim.
Can the pre-deposit be paid from the electronic credit ledger?
Output tax pre-deposit is commonly paid from the cash or credit ledger as the portal allows, while interest and penalty need cash. Check the head-wise split before you file, because a wrong head can delay acknowledgement.
Who is the Appellate Authority for my GST order?
It depends on the rank of the officer who passed the order and whether you are under Central GST or Delhi GST. The order itself normally names the appellate office, and the portal routes APL-01 accordingly.
Does filing a GST appeal stop recovery?
Yes, once the pre-deposit under section 107(6) is paid, recovery of the balance is deemed stayed. Recovery of the admitted amount is not stayed, since you have to pay it in full to file.
Is a GST appeal possible against registration cancellation?
Yes. A cancellation order can be appealed in APL-01 within three months. Where it is quicker, a revocation application may be the better route. Compare both before filing.
How long does a GST appeal take to decide?
The Act asks the Appellate Authority to decide within one year of filing where possible. In practice the timeline depends on the office's pending cases and adjournments, which are limited to three per party.
Is GSTAT functional in November 2026?
Yes. Appeals are being filed online on the GSTAT portal, and a transitional window for older orders ran until 31 July 2026 after an extension. Check the portal for the bench that hears your case.
Can you handle appeals for businesses outside Delhi?
Yes, for drafting and online filing. Hearings are increasingly virtual; where a personal appearance is needed in another state, the scope and costs are agreed before you commit.