GSTN Enables Appeals Against NIL or Zero Demand Orders

• GSTN’s September 7, 2026 advisory allows appeals in Form GST APL-01 against demand orders showing “NIL” or “Zero” demand.
• This applies where there is a tax dispute but the taxpayer had already paid the disputed amount before the demand order was issued.
• Earlier, the GST Portal blocked such appeals because it would not accept a disputed amount higher than the demand shown.
• The portal restriction has now been removed, so taxpayers can file these appeals successfully.
• If technical problems occur, taxpayers should raise a ticket on the GST Helpdesk.

Source: a2ztaxcorp.net

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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