GSTN enables Appeals against NIL or Zero-Demand Amount Orders
Team BharatX·8 Sept 2026
Vide Advisory dated 7 September, 2026, GSTN has removed the system restriction that earlier prevented taxpayers from filing appeals where the demand order reflected a “NIL” or “Zero” demand, despite a dispute regarding liability and payment having been made before issuance of the order. Thus, enabling the Taxpayers to file appeals in Form GST APL-01 against such orders. The facility is intended to ensure that taxpayers are not denied the appellate remedy merely because the demand amount is reflected as NIL/Zero in the order.