The GSTN has issued a clarification addressing difficulties faced by taxpayers in filing appeals on the GST portal where adjudication orders reflect a “NIL” demand despite disputes on tax liability. This issue arises when taxpayers make voluntary payments at the Show Cause Notice (SCN) stage without admitting liability, and the adjudicating authority treats such payments as full discharge without determining the actual liability. GSTN clarified that such payments do not amount to acceptance of liability and taxpayers retain the right to appeal. As a remedy, taxpayers are advised to seek a rectification order from the adjudicating authority to reflect the correct demand, after which appeals can be filed within prescribed timelines.