Indirect Tax Update No. 26

Appeal filing enabled in cases involving NIL or Zero demand amount

Reference is invited to the GSTN Advisory dated 7 September 2026, wherein it has been clarified that the GST Portal has removed the earlier validation that restricted the filing of appeals against demand orders in cases where a dispute regarding liability subsists and the taxpayer has already discharged the payment prior to the issuance of the demand order, but the demand amount reflected in the order is Nil/Zero.

Pursuant to this change, taxpayers can now pursue the statutory appellate remedy through the GST portal despite the demand being reflected as NIL/Zero on the GST Portal.