GST appeals: first appeal, GSTAT and pre-deposit

Key facts

• First appeal (section 107) goes to the Appellate Authority (Commissioner (Appeals) or Joint/Additional Commissioner (Appeals)) in APL-01, within 3 months of the order. A delay of up to 1 more month can be condoned.
• Second appeal (section 112) goes to the GST Appellate Tribunal (GSTAT) in APL-05, within 3 months of the first appeal order (up to 3 more months can be condoned). GSTAT now works online.
• Orders communicated before 1 April 2026 had to be appealed to GSTAT by 30 June 2026.
• Then: High Court on a substantial question of law (within 180 days), and Supreme Court.

Pre-deposit (pay before the appeal is admitted)

Once the pre-deposit is paid, recovery of the balance is stayed until the appeal is decided.

Steps for a first appeal

1. Read the order (DRC-07) and note the date of communication.
2. Pay the pre-deposit through DRC-03 (or from the credit ledger for tax) and link it to the appeal.
3. File APL-01 online with grounds of appeal, the order and documents.
4. Attend the hearing; the authority should decide within 1 year where possible.

Common questions

Can I pay the pre-deposit from ITC?

Yes. The pre-deposit of tax can be paid from the electronic credit ledger, since it is an output tax liability.

Can the department appeal too?

Yes. The department can appeal against an order in your favour, within 6 months at both the first appeal and GSTAT stages.

Is there a minimum amount for GSTAT?

The Tribunal may refuse to hear appeals where the tax, fine or penalty involved is ₹50,000 or less.

Sources

• Central Goods and Services Tax Act, 2017 (as amended)
• Recommendations of the 56th GST Council (cement 18%, 90% provisional refund for inverted duty, GSTAT and 30.06.2026 backlog date)