Section 107, CGST Act 2017

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 107, verbatim (show)

Section 107

* Section 107. Appeals to Appellate Authority.-

(1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

(2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.

(3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application.

(4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.

(5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.

(6) No appeal shall be filed under sub-section (1), unless the appellant has paid-

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and

(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, ¹[subject to a maximum of ³[twenty] crore rupees], in relation to which the appeal has been filed.

²[Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.]

(7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.

(8) The Appellate Authority shall give an opportunity to the appellant of being heard.

(9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.

(10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.

(11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order:

Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:

Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74 ⁴[or section 74A].

(12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.

(13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:

Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year.

(14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority.

(15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf.

(16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties.

* Enforced w.e.f. 1st July, 2017.

1. Inserted by s. 25 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.

2. Inserted (w.e.f. 01.10.2025) by s. 129 of The Finance (No. 7) Act, 2025.

3. Substituted by section 141 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024 for "twenty-five".

4. Inserted by section 141 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.

107(1)Person's appeal

may appeal to such Appellate Authority as may be prescribed within three monthsSection 107(1)

Communication to the person starts the period. Section 121 overrides this route for its listed matters. The law does not settle who qualifies as a "person aggrieved", including persons other than the addressee.

Questions to answer on the fileThe right of appeal2 questions

Is the person appealing aggrieved by the decision or order?
Is the appeal made to the Appellate Authority prescribed for an appeal against that decision or order?

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Questions to answer on the fileThe time within which the appeal or application is presented7 questions

On what date was the decision or order communicated?
On what date was the appeal or application presented to the Appellate Authority?
Which period applies to this presentation: three months from the date on which the decision or order is communicated or six months from the date of communication of the decision or order?
Was the appeal or application presented within that period?
If not: has the Appellate Authority allowed the appeal to be presented within a further period of one month?
If question 4 is answered no: was the appeal or application presented within one month after that period expired?
If question 4 is answered no: was the appellant prevented by sufficient cause from presenting the appeal within the aforesaid period?

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107(2) and (3)Departmental application

direct any officer subordinate to him to apply to the Appellate Authority within six monthsSection 107(2) and (3)

The Commissioner examines legality or propriety and specifies points for determination, acting on own motion or the stated State or Union territory request. The authorised officer's application is treated as an appeal with that officer as appellant.

Questions to answer on the file5 questions

Did the Commissioner call for and examine the record of the proceedings in which the decision or order was passed?
Was the examination for the purpose of satisfying himself as to the legality or propriety of the decision or order?
On what footing did the Commissioner act: on his own motion, upon request from the Commissioner of State tax or upon request from the Commissioner of Union territory tax?
Did the Commissioner direct an officer subordinate to him, by order, to apply to the Appellate Authority?
Does the Commissioner's order specify the points arising out of the decision or order for determination?

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107(4)Limited extension

allow it to be presented within a further period of one month.Section 107(4)

Sufficient cause must have prevented filing within the applicable three- or six-month period. The authority's permission is confined to the further month.

107(5)Form and verification

Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.Section 107(5)

Form follows prescription. Verification separately follows the prescribed manner.

Questions to answer on the file2 questions

Is the appeal in the form prescribed?
Is the appeal verified in the manner prescribed?

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107(6)(a) and (b) and provisoPayment conditions

No appeal shall be filed under sub-section (1), unless the appellant has paidSection 107(6)(a) and (b) and proviso

Admitted amounts are paid in full plus ten per cent. of remaining disputed tax, capped at twenty crore rupees. A penalty-only order instead attracts the stated ten per cent. penalty payment under the proviso. The law does not settle all components or allocations of "the remaining amount of tax in dispute".

Questions to answer on the file9 questions

What part of the tax, interest, fine, fee and penalty arising from the impugned order does the appellant admit?
Has the appellant paid in full the part of that amount which he admits?
What is the remaining amount of tax in dispute arising from the said order?
What sum equal to ten per cent of the remaining amount of tax in dispute is payable, subject to the maximum?
Has the appellant paid that sum?
Is the impugned order one demanding penalty without involving a demand of any tax?
What penalty does the impugned order demand?
What sum equal to ten per cent of the said penalty is payable?
If question 6 is answered yes: has the appellant paid a sum equal to ten per cent of the said penalty?

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107(7)Recovery stay

the recovery proceedings for the balance amount shall be deemed to be stayed.Section 107(7)

The appellant must pay the sub-section (6) amount. The deeming then protects the balance from recovery proceedings.

Questions to answer on the file2 questions

Has the appellant paid the amount under sub-section (6)?
What is the balance amount for which recovery is in question?

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107(8)Hearing

shall give an opportunity to the appellant of being heard.Section 107(8)

The authority owes the opportunity to the appellant. It precedes disposal through the appeal process.

Questions to answer on the file4 questions

Has the Appellate Authority given the appellant an opportunity of being heard?
Was sufficient cause shown at the stage of hearing for each adjournment granted?
Were the reasons for each adjournment recorded in writing?
How many times has the hearing been adjourned for the party in question?

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107(9) and provisoAdjournment

no such adjournment shall be granted more than three times to a partySection 107(9) and proviso

Sufficient cause and written reasons support an adjournment at a hearing stage. The cap applies per party during the appeal hearing.

107(10)Additional grounds

allow an appellant to add any ground of appeal not specifiedSection 107(10)

The authority must be satisfied the original omission was not wilful or unreasonable. Permission may be given at the appeal hearing.

Questions to answer on the file3 questions

Is the ground relied on one not specified in the grounds of appeal as filed?
Was the omission of that ground from the grounds of appeal wilful or unreasonable?
Has the Appellate Authority allowed the ground to be added?

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107(11) and provisosDecision powers

confirming, modifying or annulling the decision or order appealed against but shall not refer the case backSection 107(11) and provisos

The authority may make further inquiry but cannot remand. The specified enhancement, greater confiscation or reduction of refund or credit requires a reasonable show-cause opportunity. Additional tax or credit demands require notice and an order within section 73, 74 or 74A limits.

Questions to answer on the file7 questions

What does the order do to the decision or order appealed against: confirms it, modifies it, annuls it or refers the case back to the adjudicating authority that passed it?
Did the Appellate Authority make such further inquiry as was necessary before passing the order?
What does the order do that the first proviso guards against?
If “enhances a fee”, “enhances a penalty”, “enhances a fine in lieu of confiscation”, “confiscates goods of greater value”, “reduces the amount of refund” or “reduces the amount of input tax credit”: was the appellant given a reasonable opportunity of showing cause against the proposed order?
Does the order proceed on the footing that tax has not been paid, has been short-paid or erroneously refunded, or that input tax credit has been wrongly availed or utilised?
If so: was the appellant given notice to show cause against the proposed order?
If question 5 is answered yes: was the order passed within the time limit specified under section 73 or section 74 or section 74A?

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107(12)Reasoned written order

shall state the points for determination, the decision thereon and the reasons for such decision.Section 107(12)

Disposal must be in writing. The order must connect each determination point with its decision and reasons.

Questions to answer on the file4 questions

Is the order in writing?
Does the order state the points for determination?
Does the order state the decision on those points?
Does the order state the reasons for that decision?

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107(13) and provisoDisposal period

within a period of one year from the date on which it is filedSection 107(13) and proviso

The duty is qualified by "where it is possible to do so". A court or Tribunal stay on issuing the order is excluded from that year.

Questions to answer on the file5 questions

On what date was the appeal filed?
On what date did the Appellate Authority hear and decide the appeal?
Was the issuance of the order stayed by an order of a court or Tribunal?
If so: what is the period of that stay, which is excluded in computing the period of one year?
Was it possible for the Appellate Authority to hear and decide the appeal within that period?

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107(14) and (15)Communication and copies

shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority.Section 107(14) and (15)

Copies also go to the jurisdictional central and State or Union territory Commissioners or their designated authorities. These duties follow disposal.

Questions to answer on the file5 questions

Has the order been communicated to the appellant?
Has the order been communicated to the respondent?
Has the order been communicated to the adjudicating authority?
Has a copy of the order been sent to the jurisdictional Commissioner or the authority designated by him?
Has a copy of the order been sent to the jurisdictional Commissioner of State tax or of Union Territory tax, or an authority designated by him?

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107(16)Qualified finality

subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties.Section 107(16)

The order binds the parties subject to those provisions. Their express qualification governs the finality stated here.

Questions to answer on the file2 questions

Which of the provisions sub-section (16) names has been invoked against the order: section 108, section 113, section 117, section 118 or none of them?
Is the person against whom the order is said to be binding a party to the appeal?

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Frequently asked questions

Does payment produce a recovery stay?

Yes. Payment under sub-section (6) deems recovery proceedings for the balance stayed.

Section 107(7)

Can the authority send the case back for fresh adjudication?

No. Sub-section (11) permits confirmation, modification or annulment but bars referring the case back to the adjudicating authority.

Section 107(11)

What is paid for a penalty-only appeal?

The proviso requires ten per cent. of the penalty. It applies from 1 October 2025.

Section 107(6), proviso

Amendment history

The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 107 as footnoted in the CBIC text
Note	Change	Instrument	Effective from
1	inserted "subject to a maximum of... crore rupees" in clause (6)(b)	section 25 of The Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018)^[2]	1 February 2019, as the source's footnote states
2	inserted the proviso to sub-section (6), for an order demanding penalty without a demand of tax	section 129 of The Finance (No. 7) Act, 2025^[3]	1 October 2025, as the source's footnote states
3	substituted "twenty" for "twenty-five" in the maximum in clause (6)(b)	section 141 of The Finance (No. 2) Act, 2024 (15 of 2024)^[4]	the source gives only the Act's date, 16.08.2024, and no commencement date — flagged
4	inserted "or section 74A" in the second proviso to sub-section (11)	section 141 of The Finance (No. 2) Act, 2024 (15 of 2024)^[4]	the source gives only the Act's date, 16.08.2024, and no commencement date — flagged

Provisions connected to Section 107
Provision	Connection	Words that tie them
Section 2	this provision defined by Section 2 clause (4)	107(1) "passed under this Act... by an adjudicating authority"; 2(4) "any authority, appointed or authorised to pass any order or decision under this Act, but does not include"
Section 2	this provision defined by Section 2 clause (8)	2(8) "'Appellate Authority' means an authority appointed or authorised to hear appeals as referred to in section 107"
Rule 109A of the CGST Rules, 2017	this provision prescribed by Rule 109A of the CGST Rules, 2017	107(1) "may appeal to such Appellate Authority as may be prescribed"
Rule 108 of the CGST Rules, 2017	this provision prescribed by Rule 108 of the CGST Rules, 2017	107(5) "shall be in such form and shall be verified in such manner as may be prescribed"
Rule 109 of the CGST Rules, 2017	this provision prescribed by Rule 109 of the CGST Rules, 2017	107(3) "the authorised officer makes an application to the Appellate Authority"
Section 73, Section 74, Section 74A	107(11) requires Section 73, Section 74, Section 74A	second proviso to 107(11) "within the time limit specified under section 73 or section 74 or section 74A"
Section 108, Section 113, Section 117, Section 118	107(16) overridden by Section 108, Section 113, Section 117, Section 118	107(16) "subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties"
Section 121	this provision overridden by Section 121	121 "Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax" for the matters it lists
Section 20 of the IGST Act, 2017	107 appeal deposit for integrated tax modified by Section 20 of the IGST Act, 2017 fifth proviso	IGST 20 fifth proviso "maximum amount of forty crore rupees"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (7)

Number	Date	Subject
Circular No. 256/02/2026-GST	25 July 2026	Clariﬁcation regarding ﬁling of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases).
Circular No. 250/07/2025-GST	24 June 2025	Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI
Corrigendum dated 25 Oct 2024 (Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024)	25 October 2024	Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024
Circular No. 237/31/2024-GST	15 October 2024	Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.
Circular No. 238/32/2024-GST	15 October 2024	Clarification of various doubts related to Section 128A of the CGST Act, 2017. amended by a later instrument
Circular No. 224/18/2024-GST	11 July 2024	Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.
Circular No. 132/02/2020-GST	18 March 2020	To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

Notifications (10)

Number	Date	Subject
Notification No. 20/2024-Central Tax	8 October 2024	Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017
Notification No. 22/2024-Central Tax	8 October 2024	Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.
Notification No. 53/2023-Central Tax	2 November 2023	Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.
Notification No. 29/2023-Central Tax	31 July 2023	Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.
Notification No. 03/2023-Central Tax	31 March 2023	Extension of time limit for application for revocation of cancellation of registration amended by a later instrument
Notification No. 06/2023-Central Tax	31 March 2023	Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 amended by a later instrument
Notification No. 26/2022-Central Tax	26 December 2022	Seeks to make fifth amendment (2022) to CGST Rules
Notification No. 40/2021-Central Tax	29 December 2021	Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.
Notification No. 55/2017-Central Tax	15 November 2017	Twelfth amendment to CGST Rules, 2017
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of section 107 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

Sub-section (1) opens the appeal to "any person aggrieved" and the Act nowhere says who is aggrieved by a decision or order. It does not say whether a person other than the one the order is addressed to — a recipient whose credit the order denies to his supplier, a transferee, a surety — may appeal.
Clause (6)(b) fixes the amount to be paid by reference to "the remaining amount of tax in dispute arising from the said order" and nowhere says what that figure is. It does not say whether interest, fine, fee and penalty enter it, how it is arrived at where the order demands tax for several periods or several issues and only some are appealed, or what it is where the order demands no tax at all but denies a refund or input tax credit.

References

Central Board of Indirect Taxes and Customs. "Section 107. Appeals to Appellate Authority". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 1.
The Finance (No. 7) Act, 2025. Cited in CBIC footnote 2.
The Finance (No. 2) Act, 2024. Cited in CBIC footnotes 3 and 4.

External links

CGST Act, 2017, Section 107 on the CBIC tax information portal

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	XVIII, Appeals and Revision
Section title	Appeals to Appellate Authority
Amendments
Last amendment	1 October 2025: inserted the proviso to sub-section (6), for an order demanding penalty without a demand of tax (section 129 of The Finance (No. 7) Act, 2025)
Amendments	4 footnotes in the CBIC text (table)
Related provisions
Rules	Rule 108, Rule 109, Rule 109A, Rule 109C, Rule 112, Rule 113 of the CGST Rules, 2017
Sections	2, 73, 74, 74A, 108, 113, 117, 118, 121
Other	Section 20 of the IGST Act, 2017
Structure 107(1)The right of appeal 107(2) and 107(3)The Commissioner's examination of the record and his direction 107(5)The form of the appeal and its verification 107(1), 107(2) and 107(4)The time within which the appeal or application is presented 107(6)(a), 107(6)(b) and the proviso to 107(6)The amount to be paid before the appeal is filed 107(7)The stay of recovery for the balance amount 107(8), 107(9) and the proviso to 107(9)The hearing and its adjournment 107(10)A ground of appeal not specified in the grounds of appeal 107(11)The order in the appeal and its two provisos 107(12)What the order must state 107(13) and its provisoThe period within which the appeal is heard and decided 107(14) and 107(15)Communication of the order and the copies of it 107(16)The finality of the order
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Section 107 of the CGST Act, 2017

At a glance

Text

107(1)Person's appeal

107(2) and (3)Departmental application

107(4)Limited extension

107(5)Form and verification

107(6)(a) and (b) and provisoPayment conditions

107(7)Recovery stay

107(8)Hearing

107(9) and provisoAdjournment

107(10)Additional grounds

107(11) and provisosDecision powers

107(12)Reasoned written order

107(13) and provisoDisposal period

107(14) and (15)Communication and copies

107(16)Qualified finality

Other questions to answer on the file

Scope, the order appealed against and the wording in force the section as a whole

Frequently asked questions

Amendment history

Circulars and notifications

Circulars (7)

Notifications (10)

Unsettled questions

See also

References

External links

Section 107 of the CGST Act, 2017

At a glance

Text

107(1)Person's appeal

107(2) and (3)Departmental application

107(4)Limited extension

107(5)Form and verification

107(6)(a) and (b) and provisoPayment conditions

107(7)Recovery stay

107(8)Hearing

107(9) and provisoAdjournment

107(10)Additional grounds

107(11) and provisosDecision powers

107(12)Reasoned written order

107(13) and provisoDisposal period

107(14) and (15)Communication and copies

107(16)Qualified finality

Other questions to answer on the file

Scope, the order appealed against and the wording in force the section as a whole

Frequently asked questions

Amendment history

Relationship with other provisions

Circulars and notifications

Circulars (7)

Notifications (10)

Unsettled questions

See also

References

External links