This guide explains the law on GST appeals and revision under Chapter XVIII of the CGST Act, 2017 (Sections 107 to 121) and Chapter XIII of the CGST Rules, 2017 (Rules 108 to 116): the appeal ladder, time limits, pre-deposit, the GST Appellate Tribunal (GSTAT) and orders that cannot be appealed.
Law stated as on November 2026, including amendments made by Notification No. 05/2026-Central Tax and the Finance Act, 2026 provisions in force from 1 November 2026. Section numbers refer to the CGST Act, 2017 and rule numbers to the CGST Rules, 2017; the SGST/UTGST Acts contain identical provisions.
🗣️ Saral bhasha mein samjhein
- Order ke khilaf pehli appeal Appellate Authority mein 3 mahine mein (1 mahina aur delay maaf ho sakta hai) APL-01 mein.
- Pre-deposit: maana hua tax 100% + vivadit tax ka 10%, max ₹20 crore (CGST).
- Uske baad GSTAT mein appeal 3 mahine mein, vivadit tax ka 10% aur jama karke.
- Pre-deposit jama karne par baaki demand ki recovery ruk jaati hai.
- High Court mein appeal sirf law ke sawal par hoti hai.
📲 Sawal hai? WhatsApp karein: 8051331315
1. The Appeal Ladder
| Forum | Section | Against | Time limit | Pre-deposit |
|---|---|---|---|---|
| Appellate Authority (Commissioner / Joint or Additional Commissioner (Appeals)) | 107 | Order of the adjudicating authority | Taxpayer: 3 months + 1 month condonable. Department: 6 months after review | Admitted amount in full + 10% of disputed tax, max ₹20 crore (CGST) |
| Revisional Authority | 108 | Suo motu review of erroneous and prejudicial orders | Within 3 years of the order | — |
| GST Appellate Tribunal (State Bench / Principal Bench) | 109, 112 | Order of the Appellate or Revisional Authority | 3 months; delay condonable on sufficient cause | Further 10% of disputed tax, max ₹20 crore (CGST), over the s.107 deposit |
| High Court | 117 | Order of a State Bench of GSTAT | 180 days | As directed by the Court |
| Supreme Court | 118 | Order of the Principal Bench of GSTAT or of the High Court | As per the Supreme Court rules | As directed by the Court |
The Principal Bench of GSTAT hears appeals where place of supply is one of the issues; other appeals go to State Benches. Cases involving tax up to ₹50 lakh without a question of law can be heard by a single-member bench (Rule 110A).
2. Appeal to the Appellate Authority: Section 107
- Filed electronically in APL-01 with the order, grounds of appeal and statement of facts (Rule 108). A provisional acknowledgement is issued and the final acknowledgement in APL-02.
- Pre-deposit (Section 107(6)): the admitted amount of tax, interest, fine, fee and penalty in full, and 10% of the remaining disputed tax, subject to ₹20 crore each under CGST and SGST. For appeals against orders demanding only penalty, the pre-deposit is 10% of the penalty.
- Stay (Section 107(7)): once the pre-deposit is made, recovery of the balance is deemed stayed.
- The authority may confirm, modify or annul the order but cannot remand it to the adjudicating authority. It cannot enhance a demand without giving notice. It should decide the appeal within one year where possible (Section 107(13)).
- Additional evidence is allowed only in the situations listed in Rule 112, such as where the adjudicating authority refused to admit it or the appellant was prevented by sufficient cause.
3. Revision: Section 108
The Revisional Authority may, on its own or on information, call for records and revise an order that is erroneous and prejudicial to revenue, after giving the taxpayer an opportunity of being heard. Revision is not allowed where the order is already under appeal, where the appeal period is still running, or more than three years after the order.
4. GST Appellate Tribunal: Sections 109 to 115
- Filed in APL-05 on the GSTAT portal within three months of communication of the order. The fee is ₹1,000 for every ₹1 lakh of tax, ITC, fine, fee or penalty in dispute, subject to a maximum of ₹25,000.
- Pre-deposit (Section 112(8)): the admitted amount in full and a further 10% of the disputed tax, in addition to the amount already deposited under Section 107(6), subject to ₹20 crore each under CGST and SGST. GSTAT benches have held that where the earlier deposit already exceeds the combined requirement, no further payment is needed.
- The department may file an appeal or cross-objection after review by the Commissioner. The Tribunal may confirm, modify, annul or remand.
- Section 115: pre-deposit refunded after a successful appeal carries interest under Section 56.
5. Orders That Cannot Be Appealed: Section 121
- An order transferring proceedings from one officer to another.
- An order for seizure or retention of books, registers and documents.
- An order sanctioning prosecution.
- An order allowing payment in instalments under Section 80.
Such orders can be challenged only by writ petition before the High Court.
6. Other Key Provisions
- Section 119: sums due must be paid notwithstanding an appeal to the High Court or Supreme Court, unless stayed.
- Section 120: the department may not appeal in certain cases based on monetary limits notified by the Board.
- Section 161: errors apparent on the face of the record in any order can be rectified within three months of the order, on application or suo motu, after hearing the affected person where the rectification is adverse.
- Rule 113: the appellate order is issued in APL-04, and a summary of the order in DRC-07 is uploaded for the revised demand.
Quick Reference
| Stage | Section | Rule | Form |
|---|---|---|---|
| Appeal by taxpayer / department | 107 | 108, 109 | APL-01, APL-03 |
| Order in appeal | 107(11) | 113 | APL-04 |
| Revision | 108 | 109B | RVN-01 |
| Appeal to GSTAT | 112 | 110, 111 | APL-05, APL-06, APL-07 |
| Appeal to High Court | 117 | 114 | APL-08 |
Related reading: GSTAT limitation and pre-deposit judgments digest. Need an appeal drafted and argued? Our GST appeals and litigation team handles cases before the Appellate Authority, GSTAT and High Court.