GST Appeals — Appellate Authority & GSTAT
First appeals (APL-01) and Tribunal appeals (APL-05) with pre-deposits
- 1EvaluateMerits, limitation and pre-deposit assessed.
- 2FileAppeal filed online with pre-deposit.
- 3ArgueHearings and submissions handled.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About GST Appeals — Appellate Authority & GSTAT
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
The first appeal against a GST order is filed online in Form APL-01 before the Appellate Authority within three months (extendable by one month) with a pre-deposit of 10% of the disputed tax plus the admitted amount. A further appeal lies to the GST Appellate Tribunal (GSTAT), which began hearing cases in 2026, in Form APL-05 within three months of the appellate order, with an additional pre-deposit of 10% of the disputed tax.
Pre-deposit stays recovery of the balance demand while the appeal is pending. DRC-03 payments made earlier may need to be linked or adjusted to count towards the pre-deposit — the position differs across cases, so we confirm before filing.
GSTAT benches now operate across states. For orders communicated before 1 April 2026, a one-time window for filing Tribunal appeals ended on 30 June 2026; for later orders the regular three-month limit applies.
| First appeal | APL-01, 3 months (+1 month condonable), 10% pre-deposit |
|---|---|
| Tribunal | GSTAT, APL-05, 3 months, additional 10% pre-deposit |
| Effect of pre-deposit | Recovery of balance demand stayed |
| GSTAT status | Benches hearing cases since 2026 |
Who this is for
Common scenarios where this service is a good fit.
- Businesses with adverse GST orders
- Appellants with orders from the Appellate Authority
- Businesses with orders confirming large ITC, refund or classification demands
What you get
Clear deliverables so you know exactly what's included.
- Grounds of appeal and statement of facts
- Pre-deposit computation
- APL-01 / APL-05 filing
- Hearings and written submissions
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Merits, limitation and pre-deposit assessed.
Appeal filed online with pre-deposit.
Hearings and submissions handled.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- GSTAT appeals
- Second appeals before the GST Appellate Tribunal.
Official sources
- GST portal — Services > User Services > View Notices
- CBIC — GST law and circulars
- GST Appellate Tribunal (e-filing)
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
