GST · Order
APL-04: Appellate order — summary of demand after appeal
The summary of the demand after an order of the Appellate Authority. What to do: compare the appellate order with the grounds of appeal, then work out the further pre-deposit. Time to appeal: 3 months from the date of the order (or of its service, if it was communicated later); the date stated on your notice always wins.
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Key facts
The summary of the demand after an order of the Appellate Authority. There is nothing to reply to: a further appeal lies to the GST Appellate Tribunal (GSTAT) in APL-05.
| Form | APL-04 (Appellate order — summary of demand after appeal) |
|---|---|
| Issued by | The Appellate Authority |
| Issued under | Section 107(11) r/w Rule 113; further appeal Section 112, CGST Act & Rules 2017 |
| What it asks of you | No reply: it is an order. If you dispute it, the next step is an appeal (APL-05 (appeal to GSTAT)) |
| Your time to act | 3 months from the date of the order (or of its service, if it was communicated later); the date stated on your notice always wins. |
| Reply or appeal in | APL-05 (appeal to GSTAT) |
| If it is ignored | Once the time to appeal passes, the confirmed demand is recoverable under Section 79. |
Time allowed
Appeal: 3 months from the date of the order (or of its service, if it was communicated later).
The date stated on your notice always wins.
More time: The Tribunal may admit an appeal within three months after the period expires, on sufficient cause (Section 112(6)).
What to do now
Compare the appellate order with the grounds of appeal
Note which grounds were allowed, rejected or not dealt with; an order that ignores a ground is itself a ground before the Tribunal.
Work out the further pre-deposit
Before the Tribunal: the admitted amount in full (Section 112(8)(a)), plus a further 10% of the tax still in dispute, capped at ₹20 crore (Section 112(8)(b)), in addition to the first-appeal deposit. For penalty-only orders the deposit is a further 10% of the penalty, in addition to the amount paid on the first appeal (proviso to Section 112(8), from 1 October 2025). IGST appeals have a ₹40 crore cap per appeal (IGST Act, Section 20). Our expert team confirms the amount before you pay.
File APL-05 before the GSTAT
Within 3 months of communication of the order. Orders communicated before 1 May 2026 had a single deadline of 31 Jul 2026 — if that passed, assess condonation now.
What an appeal contains
An appeal usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the APL-04 order's reference number and date, your GSTIN and the period it covers.
- The grounds on which you dispute the order, point by point, against the reply that was filed.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: APL-05 (appeal to GSTAT).
If it is ignored
- Once the time to appeal passes, the confirmed demand is recoverable under Section 79.
Other dates that follow from it
- Late appeal with condonation (Section 112(6))The Tribunal may admit an appeal up to three months after the deadline, on sufficient cause. Confirm how this applies to the 31 Jul 2026 transitional deadline before relying on it.
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 112 (appeals to the Appellate Tribunal) · read 24 October 2026
- Government notification of 30 June 2026, F. No. A-50/7/2025-GSTAT-DoR (last date for Tribunal appeals) · read 24 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST APL-04 order?
The summary of the demand after an order of the Appellate Authority. There is nothing to reply to: a further appeal lies to the GST Appellate Tribunal (GSTAT) in APL-05.
How much time do I have to act on a GST APL-04 order?
Appeal: 3 months from the date of the order (or of its service, if it was communicated later). The date stated on your notice always wins. The Tribunal may admit an appeal within three months after the period expires, on sufficient cause (Section 112(6)).
What happens if I ignore a GST APL-04 order?
Once the time to appeal passes, the confirmed demand is recoverable under Section 79.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.