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FAQ
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An applicant can file an appeal before the Appellate Authority within three months from the date of communication of the disputed order. Further, the Appellate Authority may condone a delay of up to one month if they are satisfied that there was a sufficient cause for such delay.
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The GST APL-01: Appeal to Appellate Authority page is displayed. Select the Order Type as Demand Order from the drop-down list.
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Manual > Filing an Appeal against Demand Order (FORM GST APL-01) A. Creating Appeal to Appellate Authority. B. Upload Annexure to GST APL-01. C. Disputed Amount/ Payment Details. D. Pre-deposit % of disputed tax. E. Utilize Cash/ ITC. F. Add any Other Supporting Document. G. Preview the Application and Proceed to File. H.
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FORM GST APL - 01 [See rule 108(1)] Appeal to Appellate Authority 1. GSTIN/ Temporary ID/UIN– 2. Legal name of the appellant -
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Appeal to the Appellate Authority (1) An appeal to the Appellate Authorityundersub-section (1) of section 107 of the Act shall be filed in FORMGSTAPL-01,[either] electronically [or otherwise] as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.
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