GST form guide · updated October 2026

GST APL-02: acknowledgement of your first appeal

APL-02 is the acknowledgement issued for an appeal filed in APL-01. Under Rule 108, a provisional acknowledgement is generated when you file, and a final acknowledgement in APL-02 carrying the appeal number is issued once the appeal is complete.

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Provisional and final acknowledgement

When APL-01 is submitted on the portal, a provisional acknowledgement is generated immediately. Where the order under appeal was uploaded on the portal, the appeal is treated as filed on the date of that provisional acknowledgement and no certified copy is needed.

Where the order was not uploaded on the portal, a self-certified copy of the order has to be submitted within seven days of filing. The appeal is treated as filed on the date the copy is submitted, and the final acknowledgement in APL-02 then follows.

Why APL-02 matters

  • It is proof that the appeal was filed within the time limit
  • It carries the appeal number used in hearing notices and orders
  • Together with the pre-deposit, it supports the deemed stay of recovery of the balance demand
  • Banks and officers usually ask for it when you request release of an attachment

What to check on it

Confirm that the order number and date, the GSTIN and the disputed amount match your APL-01. Check that the pre-deposit has been linked correctly. Errors here can confuse later hearings and the summary of the appellate order in APL-04.

After the acknowledgement

The Appellate Authority will issue hearing notices through the portal. Personal hearings in many states are by video conference, and up to three adjournments can be granted for sufficient cause. A representative can attend the hearing and file additional written submissions.

Get it handled for you

Facing an order you disagree with? We draft and file the appeal with the pre-deposit and attend the hearing as your authorised representative. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

APL-02 — FAQs

Is the provisional acknowledgement enough to stop recovery?+
Recovery of the balance is deemed stayed once the appeal is filed with the required pre-deposit. Keep both the acknowledgement and the payment proof to show the officer.
When is my appeal treated as filed?+
On the date of the provisional acknowledgement if the order was uploaded on the portal, or otherwise on the date you submit the certified copy.
Where can I download APL-02?+
On the GST portal in the appeal section of your dashboard, against the order you appealed.
What if I do not receive the final APL-02 after filing?+
Check whether the order was uploaded on the portal and, if not, whether the self-certified copy was submitted within seven days. If everything is in order and the final acknowledgement is still pending, write to the Appellate Authority quoting the provisional acknowledgement and payment details.
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