Filing a first GST appeal: Form APL-01, the 3-month limit and the pre-deposit

Last updated 24 Oct 2026 · India

Short answer. Against an order of an adjudicating authority, you appeal to the Appellate Authority under section 107 of the CGST Act in Form GST APL-01, within 3 months from the date the order was communicated. The Appellate Authority can allow one more month if you show sufficient cause. You must first pay in full the amount you admit and a pre-deposit of 10% of the remaining disputed tax (subject to the cap in section 107(6)). Once that is paid, recovery of the balance is deemed stayed while the appeal is pending (section 107(7)).

How to file

Note the date the order was communicated to you (usually the date it appears on the portal or is served).
Work out the admitted amount and 10% of the disputed tax.
Pay through the electronic cash or credit ledger as allowed and link the payment in APL-01.
File APL-01 on the GST portal with grounds of appeal, statement of facts and the order; you get a provisional acknowledgement.

Common mistakes

Counting from the order date instead of the date of communication, or missing the 3-month limit and the 1-month grace.
Short pre-deposit. The appeal is not admitted without the admitted amount and the 10% deposit.
Weak grounds. Each ground should tie to a fact, a document or a provision; vague grounds rarely succeed.
Ignoring recovery notices filed before the pre-deposit is paid.

Checklist

Order copy and date of communication
Admitted amount paid
10% pre-deposit of disputed tax paid
APL-01 filed within 3 months

Frequently asked questions

What is the time limit for a GST appeal?

3 months from the date the order is communicated; the Appellate Authority can allow a further 1 month for sufficient cause (section 107(1) and (4)).

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

The full admitted amount plus 10% of the remaining tax in dispute, subject to the cap in section 107(6).

Does filing the appeal stop recovery?

Yes. Once the pre-deposit is paid, recovery of the balance is deemed stayed until the appeal is disposed of (section 107(7)).

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 24 Oct 2026.

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