Indirect Tax Laws · Appeals and Revision (GST)

Appellate Authority and Appeals to It under GST

Updated 5 October 2026

Under Section 107 of the CGST Act, any person aggrieved by an order can appeal to the Appellate Authority within three months of communication, extendable by one month for sufficient cause. File FORM GST APL-01 and pay the admitted amount plus 10% of disputed tax, capped at ₹25 crore each for CGST and SGST and ₹50 crore for IGST.

Understand Appellate Authority and Appeals to It

When a GST officer passes an order against you, such as a demand, a refund rejection or a penalty, you are not stuck with it. The law gives you a first appeal to a senior officer within the department. This is the first appeal, and the officer who hears it is the Appellate Authority.

Who that officer is depends on who passed the order. Under Rule 109A of the CGST Rules, an order passed by an Additional or Joint Commissioner goes in appeal to the Commissioner (Appeals). An order passed by a Deputy Commissioner, Assistant Commissioner or Superintendent goes to the Additional or Joint Commissioner (Appeals). The Appellate Authority is the officer designated for this purpose under Section 107 and Rule 109A. Always match the appeal to the rank of the officer who passed the order.

Two kinds of person can start an appeal. The first is any person aggrieved by the order, usually the taxpayer. The second is the department itself. The Commissioner can call for the records of an order on his own motion, or on a request from the State/UT tax Commissioner. If he finds the order not legal or proper, he directs a subordinate officer to apply to the Appellate Authority for a decision on specified points. The department gets six months for this under Section 107(3), while the taxpayer gets three months under Section 107(1).

Time limits are strict. The taxpayer's appeal must be filed within three months from the date of communication of the order. Under Section 107(4), the Appellate Authority can allow one further month if sufficient cause is shown. This applies both to the aggrieved person's appeal under Section 107(1) and to the department's application under Section 107(3). It has no power to condone delay beyond that one month.

To appeal, you file FORM GST APL-01 on the portal with the grounds and documents, and you must pay a pre-deposit. This is the full admitted amount, plus 10% of the tax still in dispute, subject to a ceiling. Once the amount under Section 107(6) is paid, recovery of the balance demanded is deemed stayed until the appeal is disposed of. Some decisions cannot be appealed at all. Section 121 bars appeals against certain orders, such as an order transferring proceedings, an order on seizure or retention of books and documents, and a sanction for prosecution.

Key rules to remember

Appeal by aggrieved person: time limit: Three months from the date of communication of the order (Section 107(1)); Count from communication, not from the date written on the order.
Condonation of delay: Further period of one month, only if sufficient cause is shown (Section 107(4)), for the appeal under Section 107(1) and for the application under Section 107(3); Applies after the aggrieved person's three-month period and after the department's six-month period. No power to allow more than one extra month.
Departmental application (Commissioner's direction): Six months from the date of communication of the order (Section 107(3)), filed in FORM GST APL-03; The Commissioner calls for records and directs a subordinate officer to apply to the Appellate Authority. The one-month condonation under Section 107(4) is available for this application if sufficient cause is shown.
Pre-deposit (Section 107(6)): Pre-deposit = full amount of tax, interest, fine, fee and penalty admitted by you + 10% of the remaining tax in dispute; The 10% part is capped at ₹25 crore under CGST, ₹25 crore under SGST and ₹50 crore under IGST. Disputed interest and penalty need no pre-deposit.
Stay of recovery: Payment of the Section 107(6) amount ⇒ recovery of the balance demanded is deemed stayed (Section 107(7)); The stay follows payment of the Section 107(6) amount and continues until the appeal is disposed of. It does not go beyond what the section provides.
Appellate Authority by rank (Rule 109A): Order by Additional/Joint Commissioner → Commissioner (Appeals); order by Deputy/Assistant Commissioner or Superintendent → Additional/Joint Commissioner (Appeals); Match the forum to the rank of the officer who passed the order.
Form and acknowledgement: FORM GST APL-01 with provisional acknowledgement; certified copy of the order within seven days; final acknowledgement in FORM GST APL-02; The date of the provisional acknowledgement is treated as the date of filing.

How to solve Appellate Authority and Appeals to It questions

Use this order for any question on the first appeal under GST. It keeps your answer in provision, facts and conclusion form.

1Identify the order and the officer who passed it. Note his rank, because this decides the Appellate Authority under Rule 109A.
2Check that the order is appealable. Section 121 bars appeals against certain orders, such as those on transfer of proceedings, seizure or retention of books and sanction for prosecution.
3Identify who is appealing: the aggrieved person (three months, Section 107(1)) or the department through the Commissioner's direction (six months, Section 107(3)).
4Find the date of communication of the order and compare it with the date of filing. If the filing is late, whether by the aggrieved person (after three months) or by the department (after six months), check whether the delay is within the one extra month under Section 107(4) and whether sufficient cause is stated.
5Work out the pre-deposit: the admitted amount in full plus 10% of the tax in dispute, applying the cap, and split it between CGST and SGST if the facts do so.
6State the form and procedure: FORM GST APL-01 online, provisional acknowledgement, certified copy within seven days, final acknowledgement in APL-02.
7Conclude in one line: the appeal is valid or barred, the amount to be deposited, and the effect on recovery (deemed stay on payment of the Section 107(6) amount).

Quickest way: Four-check shortcut: Who, When, How much, Which form

When to use it: Use this for MCQs and for short case scenarios where you have to decide quickly whether an appeal is valid.

Who: note the rank of the officer who passed the order, then name the Appellate Authority from Rule 109A.
When: add three months to the date of communication. If filed later, check that the delay is no more than one further month and that there is sufficient cause. Beyond that, the appeal is barred.
How much: take 10% of only the disputed tax, add all admitted amounts, and check the cap on the 10% part: ₹25 crore each for CGST and SGST, ₹50 crore for IGST. Do not compute 10% on interest or penalty.
Which form: APL-01 for the taxpayer, APL-03 for the Commissioner's application, APL-02 for the final acknowledgement.

Common mistakes in Appellate Authority and Appeals to It

Computing the 10% pre-deposit on the total demand including interest and penalty.
Students remember '10% of the demand' rather than '10% of the remaining tax in dispute'.
Fix: Split the demand first. Admitted amounts are paid in full. Only the disputed tax attracts the 10%.
Counting the three months from the date written on the order.
The date on the order is the one most visible in a question.
Fix: The law counts from the date of communication. Use the communication date if the question gives one.
Saying the Appellate Authority can condone delay for any reasonable period.
Students carry over the idea of liberal condonation from other laws.
Fix: The extension under Section 107(4) is one month only, and only for sufficient cause. It applies to the appeal and to the departmental application alike. After that the appeal or application cannot be admitted.
Naming the Commissioner (Appeals) for every appeal.
The phrase 'first appellate authority' is remembered without the rank rule.
Fix: Apply Rule 109A. Orders by Deputy or Assistant Commissioner or Superintendent go to the Additional or Joint Commissioner (Appeals).
Giving the department three months to apply, like the taxpayer.
Students assume the same limit applies to both sides.
Fix: The department's application on the Commissioner's direction has six months from communication under Section 107(3). The one-month condonation under Section 107(4) can also apply to it if sufficient cause is shown.
Stating that the cap of ₹25 crore applies to the total pre-deposit.
The cap is remembered as a single figure.
Fix: The cap applies only to the 10% component, separately for each Act: ₹25 crore for CGST, ₹25 crore for SGST and ₹50 crore for IGST. The admitted amount is always paid in full.

Worked examples

Example 1

Alpha Traders received an order from a Deputy Commissioner demanding tax of ₹30,00,000 (CGST ₹15,00,000 and SGST ₹15,00,000) plus a separate penalty of ₹3,00,000. Alpha accepts liability of tax ₹6,00,000 (CGST ₹3,00,000 and SGST ₹3,00,000) and disputes the remaining tax and the whole penalty. Which authority hears the appeal and what pre-deposit must Alpha pay? Ignore interest on the admitted tax.

Show the solution

Provision: Under Rule 109A, an order passed by a Deputy Commissioner is appealed to the Additional or Joint Commissioner (Appeals).
Admitted tax is ₹6,00,000, payable in full. No penalty is admitted.
Disputed tax = ₹30,00,000 − ₹6,00,000 = ₹24,00,000 (CGST ₹12,00,000 and SGST ₹12,00,000). The ₹3,00,000 penalty is separate and is not part of this base.
10% of disputed tax = ₹2,40,000 (CGST ₹1,20,000 and SGST ₹1,20,000). This is far below the ₹25 crore cap for each Act.
Total pre-deposit = ₹6,00,000 + ₹2,40,000 = ₹8,40,000. CGST: ₹3,00,000 + ₹1,20,000 = ₹4,20,000. SGST: ₹3,00,000 + ₹1,20,000 = ₹4,20,000.
The disputed penalty of ₹3,00,000 needs no pre-deposit. Alpha files FORM GST APL-01 and submits the certified copy of the order within seven days. On payment of the Section 107(6) amount, recovery of the balance is deemed stayed until the appeal is disposed of.

Answer: Alpha appeals to the Additional or Joint Commissioner (Appeals) and must pay a pre-deposit of ₹8,40,000 (₹4,20,000 under CGST and ₹4,20,000 under SGST). The disputed penalty needs no pre-deposit.

Example 2

An order passed by a Joint Commissioner was communicated to Beta Ltd. Beta filed FORM GST APL-01 three months and twenty days after communication, saying its finance head was hospitalised for the entire last month. A second appeal on a different order was filed by Beta four months and ten days after communication on similar grounds. Examine the validity of both appeals.

Show the solution

Provision: Section 107(1) allows three months from communication. Section 107(4) allows the Appellate Authority to permit a further one month if it is satisfied that the appellant had sufficient cause for not filing in time. This one-month power covers both the appeal under Section 107(1) and the department's application under Section 107(3).
Forum: As the order was passed by a Joint Commissioner, the appeal lies to the Commissioner (Appeals).
First appeal: three months and twenty days is within three months plus one month, so the delay is within the period the Authority can condone. Beta relies on the finance head's hospitalisation. Whether this is a sufficient cause is a finding of fact for the Authority. It may admit the appeal if it is satisfied on the cause shown.
Second appeal: four months and ten days is beyond the three-month period and the one-month extension, which together allow four months. The Appellate Authority has no power to condone further delay, whatever the cause.
Conclusion: the first appeal can be admitted only if the Authority is satisfied that the cause is sufficient, and subject to the pre-deposit. The second is time-barred.

Answer: The first appeal is within the condonable period and may be admitted if the Authority is satisfied that the cause is sufficient. The second appeal is barred as it exceeds the three months plus one-month extension.

Exam tips

In written answers, use the order: provision (Section 107 and Rule 109A), facts, conclusion. State the time limit and the authority every time.
In pre-deposit problems, split admitted and disputed amounts in a small table-like list. Show the 10% working and the CGST/SGST split.
Watch the wording 'communicated'. Examiners hide the date of communication in the facts to test whether you count from it.
Do not confuse the first appeal with the appeal to the Appellate Tribunal or the Appellate Authority for Advance Ruling. Pre-deposit and time limits differ, so keep this page's rules separate.
For case-scenario MCQs, run the four-check shortcut. Most wrong options change the time limit, the rank of the officer or the base of the 10%.

Practice questions from Appeals and Revision (GST)

Appellate Authority and Appeals to It: frequently asked questions

Who can file an appeal before the first Appellate Authority under GST?

Any person aggrieved by a decision or order of an adjudicating authority under the CGST or SGST Act can appeal. The department can also apply, through an officer directed by the Commissioner, if the Commissioner finds the order not legal or proper. Certain orders, such as those on seizure or retention of books, cannot be appealed under Section 121.

What is the time limit to file a GST appeal and can it be extended?

The aggrieved person has three months from the date of communication of the order. The department has six months for its application under Section 107(3). Under Section 107(4), the Appellate Authority can allow one more month for either if sufficient cause is shown. It cannot extend the period beyond that.

How much pre-deposit is required to file an appeal in FORM GST APL-01?

You must pay the full amount of tax, interest, fine, fee and penalty that you admit, plus 10% of the remaining tax in dispute. The 10% part is capped at ₹25 crore each under CGST and SGST and at ₹50 crore under IGST. On payment of this amount, recovery of the balance demanded is deemed stayed until the appeal is disposed of.

Who is the Appellate Authority under Rule 109A of the CGST Rules?

It depends on the officer who passed the order. For an order by an Additional or Joint Commissioner, it is the Commissioner (Appeals). For an order by a Deputy Commissioner, Assistant Commissioner or Superintendent, it is the Additional or Joint Commissioner (Appeals).