An advisory has been issued by the GSTN on 07.09.2026. It has allowed taxpayers to submit appeals in Form GST APL-01 against demand orders showing “NIL” or “Zero” demand, where a dispute over tax liability continues to exist, but the taxpayer had already paid the disputed amount before the issuance of the demand order.
The change to the portal addresses a procedural issue where the payment of a disputed liability before the issuance of an order resulted in a NIL or zero demand. This averted the taxpayer from filing an appeal electronically.
By removing this validation, GSTN has acknowledged that the existence of an appealable dispute cannot be determined solely by the amount of demand remaining outstanding in the order.
Therefore, even if the monetary demand is NIL or zero due to previous payment, the taxpayer can now contest the underlying determination of liability before the appellate authority.
Thus, the taxpayer can submit a plea in Form GST APL-01 against these demand orders even after the demand is shown as NIL/Zero on the GST Portal.
Key Takeaway:
Because the demand order shows NIL/Zero demand, there is a procedural restriction on filing appeals. Taxpayers with a dispute over an obligation can opt for the statutory appellate remedy via the GST portal.
Taxpayers can raise a ticket with the GST Helpdesk regarding technical issues during appeal filing.
Read GSTN Advisory
