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A person aggrieved / unhappy with the order passed by an adjudicating can appeal within 3 months (extendable up to 1 month) from the date of the order in FORM GST APL-01.

However, final acknowledgement of the appeal filed is issued, when after electronic filing of appeal, the documents as well as Appeal with verification part is submitted to the Appellate authority, within 7 days from the electronic filing. Thereafter the appeal documents are checked and if found in order, final acknowledgment is issued. The appeal shall be treated to be filed only when the final acknowledgement, indicating the appeal number is issued.

Minimum of 10% of the disputed tax needs to be paid as pre-deposit (as per law) before filing an appeal. Lower percentage may be declared after approval from the competent authorities.

A taxpayer can appeal against following types of Assessment Demand Orders:
•    Assessment order under section 62
•    Assessment order under section 63
•    Assessment order under section 64
•    Acceptance or Rejection of application filed under section 64 (2)
•    Withdrawal of Assessment order issued under section 64
•    Order under section 125 imposing penalty
•    Order under section 122, 125, 127 for dropping the penalty proceedings
•    Order against remanded cases (DRC-07 also in case of remand under 73./74/76)
•    Assessment Order for the proceedings under section 73/74 /76+Summary of the order
•    Order for dropping the proceedings under section 73/74
•    Rectification of Order
•    Order of rejection of application for rectification 
•    Order for dropping proceedings U/s 63