Enabling Filing of Appeals in Cases Involving NIL or Zero Demand Amount · 07 Sept 2026
CBIC / GST advisory · 07 Sept 2026
Official title
Enabling Filing of Appeals in Cases Involving NIL or Zero Demand Amount – reg.
Official record
Open source pageSummary
Check the official recordWhat changed
The GST Portal now allows taxpayers to file an appeal in Form GST APL-01 against demand orders that show a NIL or Zero demand amount. This change applies to cases where a dispute exists regarding liability and the taxpayer paid the amount before the authority issued the demand order. The system previously restricted these filings. Taxpayers who experience issues during the filing process may contact the GST Helpdesk to raise a support ticket.
What you must do
- File an appeal in Form GST APL-01 against the demand order.
- Raise a ticket with the GST Helpdesk for assistance if difficulties occur.
Who is affected
Document text
In cases where a dispute regarding liability exists but the demand amount is reflected as "NIL" or "Zero" in the demand order, and payment has been made by the taxpayer prior to the issuance of the demand order, the previous validation restricting the filing of an appeal against such demand orders has been removed from the GST Portal. Accordingly, taxpayers are now enabled to file an appeal in Form GST APL-01 against demand orders reflecting a NIL or Zero demand amount.
Taxpayers facing the above issue may now file an appeal in Form GST APL-01 against such demand orders.
In case of any query or difficulty while filing the appeal, taxpayers may raise a ticket with the GST Helpdesk for assistance.
Thanks,
Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 07 Sept 2026
- Issuing division
- Team GSTN
- Coverage area
- indirect-tax