Section 107 of the CGST Act, 2017 — GST Appeals: Time Limit, Pre-Deposit and Hearing

What the section does

• Any person aggrieved by a decision or order of an adjudicating authority under the CGST, State GST or Union territory GST Act may appeal to the Appellate Authority within three months of its being communicated, and the Authority may allow a further month for sufficient cause.
• No appeal is admitted unless the appellant has paid, in full, the part of the tax, interest, fine, fee and penalty it admits, plus 10% of the remaining tax in dispute, subject to a maximum of ₹20 crore under the CGST Act. From 1 October 2025, an order demanding only a penalty needs 10% of the penalty.
• Once the pre-deposit is paid, recovery proceedings for the balance are deemed stayed.
• The Appellate Authority must give a hearing, may adjourn no more than three times for a party, may allow new grounds where leaving them out was not wilful, and passes an order confirming, modifying or annulling, without remanding the case. It should decide within a year.

Section 107 GST appeals: deadlines and pre-deposit

Time to appeal

3 months (+1). From the order being communicated; one further month only for sufficient cause. After that the order stands.

The deadlines

• Day the order is communicated — The three months under section 107(1) start.
• Within three months — File APL-01 with the grounds, the admitted amount and the pre-deposit.
• The following one month — Only with sufficient cause shown for the delay (section 107(4)).
• Within a year of filing — The Appellate Authority should decide the appeal (section 107(13)).

Where people go wrong

• Counting the three months from the order's date rather than the date it was communicated. The section runs from communication.
• Filing without the pre-deposit. An appeal is not filed under section 107(6) until the admitted amount and the 10% are paid.
• Paying the whole demand to stop recovery. The pre-deposit alone stays recovery of the balance under section 107(7).
• Relying on the extra month. It is given only for sufficient cause, at the Appellate Authority's discretion.

Common questions

What is the time limit to file a GST appeal under section 107?

Three months from the date the order is communicated, under section 107(1). The Appellate Authority may allow a further one month if the appellant shows sufficient cause for the delay, under section 107(4).

How much pre-deposit is required for a GST appeal?

All of the tax, interest, fine, fee and penalty you admit, plus 10% of the remaining tax in dispute, capped at ₹20 crore under the CGST Act (section 107(6)). Where the order demands only a penalty, 10% of the penalty, from 1 October 2025.

Does filing a GST appeal stop recovery?

Yes, for the balance. Under section 107(7), once the pre-deposit is paid, recovery proceedings for the rest of the amount are deemed to be stayed.

In which form is a GST appeal filed?

Form GST APL-01 on the GST portal, with the grounds of appeal and proof of the pre-deposit.

Can the Appellate Authority send the case back to the officer?

No. Section 107(11) lets it confirm, modify or annul the order, but not refer the case back to the adjudicating authority.

Act on this

• DRC-07 demand order: appeal and rectification
• Section 74A — demands from FY 2024-25
• Replying to a DRC-01 show cause notice
• Section 50 — interest on tax paid late

• DRC-07 demand order: appeal and rectification
• Section 74A — demands from FY 2024-25
• Replying to a DRC-01 show cause notice
• Section 50 — interest on tax paid late

Other provisions

• Section 47, Central Goods and Services Tax Act
• Section 74A, Central Goods and Services Tax Act
• Section 50, Central Goods and Services Tax Act
• Section 44, Central Goods and Services Tax Act
• Section 16, Central Goods and Services Tax Act
• Section 139, Companies Act

• Section 47, Central Goods and Services Tax Act
• Section 74A, Central Goods and Services Tax Act
• Section 50, Central Goods and Services Tax Act
• Section 44, Central Goods and Services Tax Act
• Section 16, Central Goods and Services Tax Act
• Section 139, Companies Act

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• Official text: The Central Goods and Services Tax Act, 2017 (India Code)
• Report an error or a change in the law: legal@vidhisar.in

About this summary

A plain-English summary of what this provision requires, not a reproduction of it and not legal advice. Read alongside the bare Act, and take advice on anything turning on your own facts.