The Goods and Services Tax Network (GSTN), issued an update on, September 7, 2026, have announced the removal of the previous validation restriction that prevented taxpayers from filing appeals against demand orders reflecting a NIL or Zero demand amount.
The following has been stated:
In cases where a dispute regarding liability exists, but the demand amount is shown as NIL or Zero because the taxpayer had already made the payment before the issuance of the demand order, taxpayers can now file an appeal.
Accordingly, taxpayers are now enabled to file appeals in Form GST APL-01 against such demand orders reflecting NIL or Zero demand amounts.
Taxpayers facing any difficulty while filing the appeal may raise a ticket with the GST Helpdesk for assistance.
