GST portal enables appeals against NIL/Zero demand orders
GST Portal Enables Appeals Against NIL/Zero Demand Orders
The GST Portal has introduced an important change concerning the filing of appeals against demand orders showing NIL or Zero demand.
Previously, the portal prevented taxpayers from filing an appeal where the demand mentioned in the order was NIL/Zero, even in cases where the taxpayer had already discharged the disputed liability before the order was issued.
This validation has now been removed. Taxpayers can accordingly file an appeal in Form GST APL-01 against demand orders reflecting NIL or Zero demand, where a dispute regarding the liability still exists.
Taxpayers who were earlier unable to file an appeal due to this portal restriction may now proceed with filing Form GST APL-01.
If any technical issue is encountered while filing the appeal, the taxpayer may approach the GST Helpdesk by raising a support ticket.
Also Read: GST ITC Set-Off Rules Changed from January 2026 — A Practical Guide for Taxpayers
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