Filing an Appeal against Registration Cancellation Order (FORM GST APL-01)

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

A taxpayer or unregistered person aggrieved by an order relating to registration, amendment, or cancellation may file an appeal using Form GST APL-01 before the Appellate Authority. Appeals must be filed within 3 months from communication of order (extendable by 1 month with sufficient cause). This report explains the law basis, process, FAQs, and compliance checklist.

⚖️ 1. Law Basis

• Section 107, CGST Act, 2017 – Appeals to Appellate Authority.

• Rule 108–116, CGST Rules, 2017 – Procedure for filing appeals, documents, and acknowledgments.

🛠️ 2. Step-by-Step Process – Filing Appeal against Registration Cancellation Order

1. Login at www.gst.gov.in → Services > User Services > My Applications.

2. Select Application Type = Appeal to Appellate Authority → Click NEW APPLICATION.

3. Select Order Type = Registration Order → Enter Order No. issued by adjudicating authority → Search.

4. Order details displayed → Select Category of case under dispute → Add multiple line items if needed.

5. Download Annexure to APL-01 template → Fill → Save as PDF → Upload.

6. Upload supporting documents (max 4, PDF/JPEG ≤5 MB each).

7. Preview application → Verify details.

8. Select Verification checkbox, Authorized Signatory, Place.

9. File with DSC/EVC → ARN generated → Intimation via Email/SMS.

10. Submit physical documents within 7 days at Appellate Authority office (if order copy not uploaded).

11. Appeal visible under My Applications → Case Details tab.

📌 3. Key Features

• Applicable against rejection/cancellation/amendment orders like:

  • REG-05 (Rejection of Registration/Amendment/Cancellation).

  • REG-19 (Order of Cancellation).

  • REG-12 (Suo Moto Registration).

  • REG-28 (Cancellation of Provisional Registration).

  • REG-08 (Cancellation as TDS/TCS deductor).

  • PCT-04 (Rejection of GST Practitioner enrolment).

  • CMP-07 (Reply to SCN for composition scheme).

• Appeal statuses: Submitted, Admitted, Rejected, Hearing Notice, Counter Reply, SCN issued, Appeal Order Passed, Adjournment, Rectification.

• Physical signed documents required within 7 days for final acknowledgment (APL-02).

• Withdrawal of appeal allowed before notice/order is issued.

• Rejected/withdrawn appeals can be re-filed once using the same Order ID.

❓ 4. FAQs (with Basis)

Q1. Who can file appeal?
Any taxpayer/unregistered person aggrieved by registration orders.

Q2. What is time limit?
Within 3 months (condonable by 1 month).

Q3. What if appeal not filed in time?
Appellate Authority may condone delay up to 1 month if sufficient cause shown.

Q4. What orders are appealable?
Orders under REG-05, REG-08, REG-12, REG-19, REG-28, CMP-07, PCT-04.

Q5. Do I need DSC?
Yes for Companies/LLPs; otherwise EVC can be used.

Q6. Do I need to submit physical documents?
Yes, within 7 days, for final acknowledgment.

Q7. How will I be updated?
Via Email/SMS and updates in Case Details → Notices/Orders.

✅ 5. Compliance Checklist