GST Portal Now Allows Appeals Against NIL or Zero Demand Orders in Form GST APL-01

The GST Network (GSTN) has removed a portal validation that stopped taxpayers from filing an appeal against a demand order when the demand amount in the order was shown as "NIL" or "Zero". The change was announced in a GSTN advisory dated 7 September 2026.

What was the problem?

Some taxpayers pay the disputed tax before the demand order is issued, for example to stop interest from running, but still disagree with the liability. In such cases the demand order shows the demand as NIL or Zero, because the amount has already been paid. The GST portal was not allowing an appeal against these orders, even though the dispute on liability remained. GSTN had acknowledged this difficulty in an earlier advisory in April 2026.

What has changed

• The validation that blocked appeals against demand orders showing a NIL or Zero demand has been removed from the GST portal.
• This applies where a dispute on liability exists and payment was made by the taxpayer before the demand order was issued.
• Taxpayers can now file an appeal in Form GST APL-01 against such orders.
• If you face any difficulty while filing, GSTN advises raising a ticket with the GST Helpdesk.

What taxpayers should do now

• List demand orders where you paid before the order and the order shows a NIL or Zero demand, but you dispute the liability.
• Check the appeal time limit for each order, counted from the date the order was communicated, and file APL-01 within it.
• If an appeal could not be filed earlier because of this portal restriction, keep screenshots or helpdesk tickets as a record, in case you need to explain the delay.