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The Goods and Services Tax Network (GSTN) has introduced an important change for taxpayers facing disputes involving demand orders showing a NIL or Zero demand amount.

Previously, a validation on the GST Portal prevented taxpayers from filing an appeal against such orders. This created a procedural difficulty in cases where a taxpayer disputed the liability even though the demand order reflected no outstanding amount because the taxpayer had already made the required payment before the order was issued.

With the latest GST Portal update dated 7 September 2026, this restriction has been removed. Taxpayers can now file an appeal in Form GST APL-01 against eligible demand orders reflecting NIL or Zero demand.

What Has Changed on the GST Portal?

The GST Portal previously restricted the filing of appeals where the demand amount in the order was reflected as NIL or Zero.

The validation has now been removed for cases where:

  • A dispute regarding tax liability exists; and
  • The taxpayer has made payment before the demand order was issued; and
  • The resulting demand order reflects a NIL or Zero demand amount.

This change enables taxpayers to pursue their appeal rights even when the demand amount displayed in the order is zero.

Who Can File an Appeal Against a NIL or Zero Demand Order?

Taxpayers may now file an appeal where the underlying dispute regarding liability remains unresolved, even though the demand order shows NIL or Zero.

Cases Involving Prior Payment

A relevant situation may arise when a taxpayer makes payment before the demand order is issued. As a result, the order may reflect no outstanding demand.

However, if the taxpayer continues to dispute the liability or findings forming the basis of the order, the taxpayer can now file an appeal through Form GST APL-01, subject to the applicable provisions and requirements.

Appeal Through Form GST APL-01

The GSTN update specifically enables taxpayers to file an appeal in Form GST APL-01 against such demand orders.

This removes the earlier portal-level restriction that prevented filing merely because the demand amount was reflected as NIL or Zero.

Why Is This GST Portal Update Important?

The change is significant because the amount displayed in a demand order does not necessarily eliminate the underlying dispute.

For example, where payment has already been made before an order is issued, the order may show a zero outstanding demand. However, the taxpayer may still have grounds to challenge the liability or findings contained in the order.

The removal of the portal validation provides a mechanism for taxpayers to submit their appeal in such circumstances.

Note: The ability to file an appeal through the GST Portal does not by itself determine whether the appeal is legally maintainable or whether the taxpayer is entitled to relief. Taxpayers should evaluate the order and applicable GST provisions before filing.

How Can Taxpayers Proceed?

Taxpayers facing this specific issue can now proceed with filing an appeal through Form GST APL-01 on the GST Portal.

Before filing, taxpayers should review:

  1. The relevant demand order.
  2. The liability disputed by the taxpayer.
  3. Details of any payment made before issuance of the order.
  4. The grounds of appeal.
  5. Supporting documents and records required for the appeal.

What If There Is a Problem While Filing the Appeal?

If a taxpayer continues to experience technical difficulties while filing the appeal, GSTN has advised taxpayers to raise a ticket with the GST Helpdesk for assistance.

This is particularly relevant if the portal continues to prevent filing despite the taxpayer falling within the circumstances covered by the latest update.

Key Takeaway

The 7 September 2026 GSTN update removes an important portal validation for demand orders showing NIL or Zero amounts.

Taxpayers who have a dispute regarding liability, but whose demand order reflects NIL or Zero because payment was made before the order was issued, can now file an appeal in Form GST APL-01.

Conclusion

The latest GST Portal change provides taxpayers with a clearer procedural route to challenge demand orders involving a disputed liability, even where the order records a NIL or Zero demand amount.

Businesses and tax professionals should review relevant demand orders where payment was made before the order and determine whether an appeal is required. Where technical issues remain during filing, taxpayers can approach the GST Helpdesk for assistance.

Notification Reference:

GSTN
07/09/2026

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