GST Appeal Against NIL or Zero Demand Order Now Enabled: GSTN Update 671
Current Status from 7 September 2026
GSTN has stated that the previous GST Portal validation which restricted filing of an appeal against a demand order showing NIL or Zero demand has been removed in the cases described in the update. Taxpayers facing this issue are now enabled to file an appeal in Form GST APL-01 against such demand orders.
What Has GSTN Changed for NIL or Zero Demand Appeals?
| Situation covered | A dispute regarding liability exists, the demand order reflects NIL or Zero demand, and payment was made by the taxpayer before issuance of the demand order. |
| Earlier portal issue | A GST Portal validation restricted filing of an appeal against such demand orders. |
| What GSTN has done | GSTN says the previous validation has been removed from the GST Portal. |
| Current filing position | Taxpayers facing this issue are now enabled to file Form GST APL-01 against a demand order showing NIL or Zero demand. |
| If filing difficulty continues | GSTN advises taxpayers to raise a ticket with the GST Helpdesk. |
Earlier Position vs Current Position
Earlier GSTN position and current portal position
3 April 2026: GSTN Advisory 655 explained the earlier portal blockage affecting appeals where the demand order showed NIL and set out the then-available rectification route.
7 September 2026: GSTN now states that the previous validation restricting filing of appeals in the specified NIL or Zero demand cases has been removed. For this specific portal validation, the earlier rectification route should therefore be read as historical context rather than the current general instruction.
Who Should Recheck Their GST Appeal Now?
- Taxpayers who have a dispute regarding liability but whose demand order reflects NIL or Zero demand.
- Cases where payment was made by the taxpayer before issuance of the demand order, as described in the GSTN update.
- Taxpayers whose APL-01 filing was previously blocked specifically because of this GST Portal validation.
- CAs, GST practitioners and tax professionals handling such appeal cases for clients.
What Taxpayers Can Do Now
- Identify the demand order that shows NIL or Zero demand and for which the earlier portal validation prevented filing.
- Revisit the GST Portal and proceed with filing the appeal in Form GST APL-01, since GSTN states that the specific validation has been removed.
- Verify all other case-specific appeal requirements separately. The 7 September update specifically addresses removal of this portal validation.
- If the portal still does not allow filing or another technical difficulty appears, raise a ticket with the GST Helpdesk as advised by GSTN.
Important Scope of the 7 September 2026 Update
The GSTN communication is a portal functionality update. It confirms removal of the specific validation that was restricting APL-01 filing in the cases described above. The communication does not itself set out or revise every other legal or procedural requirement that may apply to an appeal. Taxpayers and professionals should therefore verify the facts, limitation position, payment requirements and other applicable conditions for the individual case before filing.
Practical Impact for CAs, GST Practitioners and Businesses
- Cases stalled only because of the NIL or Zero demand validation should be rechecked on the GST Portal.
- Internal case trackers should distinguish between a portal-validation issue and any separate legal or procedural issue in the appeal.
- The demand order, payment records and supporting case documents should remain available for professional review.
- Where technical filing difficulty continues, the GST Helpdesk ticket route mentioned by GSTN should be used.
Frequently Asked Questions
Can Form GST APL-01 now be filed against a demand order showing NIL or Zero demand?
Yes, for the cases described in the 7 September 2026 GSTN update, GSTN states that the previous validation has been removed and taxpayers are now enabled to file Form GST APL-01.
Which cases are specifically described by GSTN?
The update refers to cases where a dispute regarding liability exists, the demand amount is reflected as NIL or Zero in the demand order, and payment was made by the taxpayer before issuance of the demand order.
Is a rectification order still required just because the demand is NIL or Zero?
The new GSTN update says the specific portal validation has been removed and APL-01 filing is now enabled in the described cases. Whether rectification is required for some other case-specific reason should be separately reviewed; the earlier rectification route should not be treated as the current general requirement solely because of this validation.
What should I do if the GST Portal still does not allow the appeal?
GSTN advises taxpayers facing difficulty while filing the appeal to raise a ticket with the GST Helpdesk for assistance.
Official GSTN References
Current update: Enabling Filing of Appeals in Cases Involving NIL or Zero Demand Amount - 7 September 2026
Earlier context: GSTN Update 655 - 3 April 2026
Related GST Appeal Resource
For a separate appeal-related topic, see our guide on GST Appeal Pre-Deposit and DRC-03A.
