The Goods and Services Tax Network (GSTN) on September 07, 2026, announced that taxpayers can now file appeals against demand orders reflecting a “NIL” or “Zero” demand amount on the GST Portal. The change addresses cases where a dispute regarding liability exists, but the demand amount is shown as NIL/Zero because the taxpayer had already made the payment before issuance of the demand order.
The GST Portal has removed the previous validation that restricted filing of appeals against such demand orders. Accordingly, taxpayers are now enabled to file an appeal in Form GST APL-01 even where the demand order reflects a NIL or Zero demand amount.
Taxpayers facing such cases may now proceed with filing Form GST APL-01 against the relevant demand order. In case of any technical difficulty or query while filing the appeal, taxpayers may raise a ticket with the GST Helpdesk for assistance.
