GST Appeal Process: Form GST APL-01 Filing SOP & 10% Pre-Deposit Rules
GST Appeal Process: Form GST APL-01 Filing SOP & 10% Pre-Deposit Rules
Legal litigation SOP for GST practitioners, CAs, and advocates on filing First Appeals under Section 107 CGST Act, pre-deposit calculation, and GSTAT second appeals.
Who is this for: GST Tax Appeals
Quick Answer: How to File a GST First Appeal (Form APL-01)?
File Form GST APL-01 online via Appeals on the GST portal within 3 months of receiving the adjudication order. Pay 100% of admitted tax plus a mandatory 10% pre-deposit of disputed tax (Form GST PMT-06) to automatically stay recovery proceedings under Section 79.
- Section 107(1) imposes a 3-month statutory deadline from order communication date.
- Mandatory 10% pre-deposit of disputed tax stays recovery under Section 79.
- Form GST APL-01 must be submitted with Grounds of Appeal and Statement of Facts.
- GSTAT second appeals (Section 112) require 20% additional pre-deposit of disputed tax.
1. Step-by-Step Statutory Appeal Hierarchy
Stage 1: First Appeal (Appellate Authority - Form APL-01)
Filed within 3 months of order with 10% pre-deposit of disputed tax (Section 107).
Stage 2: Second Appeal (GST Appellate Tribunal - GSTAT)
Filed within 3 months of First Appeal order with additional 20% pre-deposit (Section 112).
Stage 3: High Court & Supreme Court Litigation
Appeals on substantial questions of law under Section 117 and Section 118 of CGST Act.
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