Enabling Filing of Appeals in Cases Involving NIL or Zero Demand Amount
The GST Network (GSTN) has made an important change for taxpayers who want to file an appeal against demand orders showing “NIL” or “Zero” demand.
Through its advisory dated 7 September, 2026, GSTN has removed the earlier portal restriction that prevented taxpayers from filing an appeal in such cases.
What Was the Issue?
In some cases, a taxpayer may disagree with the tax liability determined by the department. However, if the taxpayer has already paid the amount before the demand order was issued, the order may show the demand as NIL or Zero.
Earlier, the GST Portal did not allow taxpayers to file an appeal against such orders because there was no outstanding demand.
What Has Changed?
GSTN has now removed this restriction.
Taxpayers can now file an appeal in Form GST APL-01 against demand orders showing NIL or Zero demand, where there is a dispute regarding the liability and the payment was made before the demand order was issued.
What Should Taxpayers Do?
Taxpayers who were earlier unable to file an appeal because of the NIL or Zero demand should now check the GST Portal.
Before filing the appeal, they should review the demand order, payment details and grounds of appeal. They should also ensure that the appeal is filed within the applicable time limit.
Facing an Issue on the Portal?
If a taxpayer still faces any problem while filing the appeal, GSTN has advised them to raise a ticket with the GST Helpdesk for assistance.
Conclusion
This update provides a useful relief to taxpayers. Even if the demand amount is NIL or Zero, there may still be a dispute regarding the underlying tax liability.
With the latest GSTN update, eligible taxpayers can now file Form GST APL-01 against such demand orders.
Disclaimer : This article is for informational purposes only and should not be construed as legal or professional advice. Taxpayers should consult their tax advisor based on the facts of their specific case before taking any action.
