To file an appeal against a demand order, perform following steps:
Access the www.gst.gov.in URL. The GST Home page is displayed.
Login to the GST Portal with valid credentials i.e. your User Id and Password.
The My Applications page is displayed. Select the Application Type as Appeal to Appellate Authority from the drop-down list.
Click the NEW APPLICATION button.
The GST APL-01: Appeal to Appellate Authority page is displayed.
In the Order No field, enter the Order Number issued by adjudicating authority.
Click the SEARCH button.
Date of Communication and Period of Dispute is displayed on the screen. However, you can edit the same.
You can add multiple line items from the Category of the case under dispute drop-down list by clicking the ADD button.
You can click the DELETE button to delete the details added.
Now select the location to save the file and in the File Name list, type or select a name for the document.
In the Save as type list, select PDF.
Note: You should have a PDF reader installed on your computer to open the PDF file.
Note: You can upload file with maximum size of upload as 5 MB.
Note: Minimum of 10% of the disputed amount needs to be paid as pre-deposit before filing an appeal. Lower percentage may be declared here after approval from the competent authorities.
Based on the percentage entered, Details of payment required, Details of payment of admitted amount and pre-deposit and Details of amount payable towards admitted amount and pre-deposit sections are auto-populated.
The liability as on date are shown in below table.
The cash available as on date are shown in below table.
Use the scroll bar to move to the right to enter the amount to be paid through cash against that liability.
The ITC available as on date are shown in below table.
Use the scroll bar to move to the right to enter the amount to be paid through ITC against that liability.
Note: ITC can be adjusted against Tax liability only.
Only PDF & JPEG file format is allowed.
Maximum file size for upload is 5MB.
Maximum 4 supporting documents can be attached in the application. The remaining documents can be handed over in hard copy
Select the Name of the Authorized Signatory from the drop-down list.
Enter the Place where application is filled.
Click the PROCEED TO FILE button.
In case of SUBMIT WITH DSC
In case of SUBMIT WITH EVC
Once an appeal against a demand order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.