First appeal to Appellate Authority (s.107, APL-01): how to reply
Appeal against any order under GST
- Section
- 107
- Form names
- APL-01, GST APL-01, FORM GST APL-01
- Time to reply
- 90 days from service
- Reply goes on
- FORM GST APL-01: Appeal to Appellate Authority
What the notice is
Appeal against any order under GST
Filed through GST portal: APL-01 with Annexure.
Time limit to reply
90 days from service. Set by the statute or rules; counted from service.
- 3 months (taken as 90 days) from communication of the order, plus 1 month condonable under s.107(4)
Unverified: This is to be confirmed against the notified text.
Prescribed reply form
FORM GST APL-01: Appeal to Appellate Authority, filed through GST portal: APL-01 with Annexure.
| Field | How it is filled |
|---|---|
| 1. GSTIN / Temporary ID / UIN | Filled from the notice and your records |
| 2. Legal name of the appellant | Filled from the notice and your records |
| 3. Trade name, if any | Filled from the notice and your records |
| 4. Address | Filled from the notice and your records |
| 5. Order no. | Filled from the notice and your records |
| 5. Order date | Filled from the notice and your records |
| 6. Designation and address of the officer passing the order appealed against | Filled from the notice and your records |
| 7. Date of communication of the order appealed against | Filled from the notice and your records |
| 8. Name of the authorized representative | Filled from the notice and your records |
| 9(i). Brief issue of the case under dispute | Written in the reply |
| 9(ii). Description and classification of goods / services in dispute | Filled from the notice and your records |
| 9(iii). Period of dispute | Filled from the notice and your records |
| 9(iv). Amount under dispute: Tax / Cess | Filled from the notice and your records |
| 9(iv). Amount under dispute: Interest | Filled from the notice and your records |
| 9(iv). Amount under dispute: Penalty | Filled from the notice and your records |
| 10. Whether the appellant wishes to be heard in person | Filled from the notice and your records |
| 11. Statement of facts | Written in the reply |
| 12. Grounds of appeal | Written in the reply |
| 13. Prayer | Written in the reply |
| 14. Amount of demand created (A): total | Filled from the notice and your records |
| 14. Amount of demand admitted (B): total | Filled from the notice and your records |
| 14. Amount of demand disputed (C): total | Filled from the notice and your records |
| 15(a). Payment required: admitted amount | Filled from the notice and your records |
| 15(a). Payment required: pre-deposit (10% of disputed tax) | Filled from the notice and your records |
| 15(a). Total payment required before filing | Filled from the notice and your records |
| 15(b). Admitted amount paid: debit entry no. | Filled from the notice and your records |
| 15(b). Pre-deposit paid | Filled from the notice and your records |
| 15(b). Pre-deposit: debit entry no. | Filled from the notice and your records |
| 16. Whether appeal is being filed after the prescribed period | Filled from the notice and your records |
| 17(a). Period of delay | Filled from the notice and your records |
| 17(b). Reasons for delay | Written in the reply |
| Verification: name | Filled from the notice and your records |
| Verification: designation or status | Filled from the notice and your records |
| Verification: place | Filled from the notice and your records |
| Verification: date | Filled from the notice and your records |
What the reply must include
- jurisdictional/procedural grounds ahead of the merits
- statement of facts kept separate from the grounds of appeal
- numbered grounds of appeal, one assertion of error per ground
- 10% pre-deposit computation per tax head via PMT-06 from the cash ledger
- verification clause
Reply outline
Structure strictly: jurisdictional/procedural grounds first, statement of facts as a separate chronological narrative (not argument), then numbered grounds of appeal, one assertion of error per ground, against each head of demand, with without-prejudice quantum alternatives. Compute the mandatory 10% pre-deposit per tax head (CGST/SGST/IGST), capped at ₹20 crore, and confirm it is paid via PMT-06 from the electronic cash ledger, not the credit ledger, which the portal rejects. Close with a signed verification clause.
Jurisdictional and procedural grounds
Jurisdictional/procedural defects raised first, ahead of the merits.
Statement of facts
Chronological narrative of the proceedings leading to the order appealed against.
Grounds of appeal
One assertion of error per ground, merits ground-by-ground for each head of demand, then without-prejudice quantum alternatives.
Pre-deposit computation
10% of the disputed tax per tax head (CGST/SGST/IGST), capped at ₹20 crore, paid from the electronic cash ledger via PMT-06 (s.107(6)).
Verification
Verification clause signed by the authorised signatory.
Prayer
Request the order appealed against be set aside or modified as per the grounds.
FAQs
What is a First appeal to Appellate Authority (s.107, APL-01)?
Appeal against any order under GST
What is the time limit to reply to a First appeal to Appellate Authority (s.107, APL-01)?
90 days from service. To be confirmed against the notified text. Set by the statute or rules; counted from service.
How is the reply to a First appeal to Appellate Authority (s.107, APL-01) filed?
On FORM GST APL-01: Appeal to Appellate Authority, through GST portal: APL-01 with Annexure.
What should the reply include?
Jurisdictional/procedural grounds ahead of the merits; Statement of facts kept separate from the grounds of appeal; Numbered grounds of appeal, one assertion of error per ground; 10% pre-deposit computation per tax head via PMT-06 from the cash ledger; Verification clause.
14 days free · No card required
This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.