GSTN Removes Portal Restriction: Taxpayers Can Now Appeal Against NIL or Zero Demand Orders:

The Goods and Services Tax Network (GSTN) has introduced an important change on the GST Portal for taxpayers seeking to challenge demand orders showing a “NIL” or “Zero” demand amount. The update was issued on September 7, 2026.

Previously, taxpayers were restricted to filing an appeal where the demand order reflected no outstanding demand (no tax liability). This used to create difficulties in cases where a dispute regarding tax liability continued; however, the taxpayer had already made the required payment before the demand order was issued.

As per the latest update, the GST department has now removed the validation that prevented taxpayers from filing appeals against such demand orders from the portal. Consequently, taxpayers can now file an appeal in Form GST APL-01 even when the demand order reflects a NIL or Zero demand.

The change is particularly relevant where the taxpayer disputes the liability determined in the order, despite the demand amount being shown as zero because the payment had already been made before issuance of the order.

Taxpayers facing such cases can now proceed with filing their appeals through the GST Portal. The facility is intended to ensure that the absence of an outstanding demand does not prevent taxpayers from exercising their right to challenge a disputed demand order.

GSTN has also advised taxpayers who encounter any difficulty or have queries while filing the appeal to raise a ticket with the GST Helpdesk for assistance.