GSTAT Appeal Manual 2026: A Complete Guide to GST Tribunal Appeal Filing, APL-05, Fees & Pre-Deposit

GSTAT Appeal Manual 2026

Complete Guide to Filing Appeals before the GST Appellate Tribunal

Updated as on 24 August 2026

The operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT) marks one of the most important developments in India’s GST dispute-resolution framework since the introduction of GST.

For years, taxpayers who had received adverse orders from the First Appellate Authority were left without an operational statutory Tribunal. With GSTAT becoming functional and its e-filing system going live, the appellate structure contemplated under the Central Goods and Services Tax Act, 2017 has finally taken practical shape.

GSTAT provides a specialised appellate forum for disputes involving issues such as:

• denial or reversal of input tax credit (ITC);
• classification of goods or services;
• valuation disputes;
• place of supply;
• taxability and exemption;
• refund disputes;
• registration disputes;
• penalties and enforcement proceedings;
• interpretation of GST notifications and circulars; and
• other disputes arising from orders of the Appellate or Revisional Authorities.

The GSTAT is constituted under section 109 of the CGST Act to hear appeals against orders passed by the Appellate or Revisional Authorities under sections 107 and 108. It presently has the Principal Bench at New Delhi together with State Benches, with sittings across multiple locations in the country. GSTAT has been designed as a digital Tribunal, with electronic filing, case tracking, digital document management and hybrid hearings.

This guide explains the entire GSTAT appeal process—from determining whether an appeal can be filed to registration, limitation, pre-deposit, court fees, preparation of Form GST APL-05, document upload, scrutiny, defect rectification, hearing, final order and further appellate remedies.

1. What is GSTAT?

The Goods and Services Tax Appellate Tribunal is the statutory appellate Tribunal established under section 109 of the CGST Act.

In the normal GST adjudication hierarchy:

Adjudicating Authority → First Appellate Authority/Revisional Authority → GST Appellate Tribunal → High Court/Supreme Court, as applicable

GSTAT is particularly important because it is ordinarily the final fact-finding forum under the GST law. Questions of fact, appreciation of evidence, classification, valuation, ITC eligibility and similar issues can therefore assume considerable importance at the Tribunal stage.

An appeal before GSTAT is not merely a continuation of routine departmental correspondence. It is a formal judicial proceeding governed principally by:

1. the Central Goods and Services Tax Act, 2017;
2. the corresponding State/UT GST enactments;
3. the Central Goods and Services Tax Rules, 2017;
4. the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025;
5. GSTAT Presidential Orders, advisories and instructions; and
6. the GSTAT e-Filing Portal procedures.

The GSTAT (Procedure) Rules, 2025 were notified on 24 April 2025 and provide the procedural architecture for institution, scrutiny, hearing and disposal of proceedings before the Tribunal.

2. Who can file an appeal before GSTAT?

Section 112(1) permits any person aggrieved by an order passed against him under section 107 or section 108 to appeal to the Appellate Tribunal.

Thus, a taxpayer may ordinarily approach GSTAT against:

• an order of the First Appellate Authority under section 107; or
• an order of the Revisional Authority under section 108.

A departmental proceeding before GSTAT is governed by Section 112(3), under which the Commissioner may direct a subordinate officer to file an application before the Tribunal.

Tribunal may refuse very small appeals: Under Section 112(2), GSTAT has discretion to refuse admission where the tax, ITC, difference in tax or ITC, fine, fee or penalty involved does not exceed ₹50,000. This is a discretionary threshold and not an automatic statutory bar to every appeal below ₹50,000.

3. Time limit for filing a GSTAT appeal

Limitation is one of the most important aspects of GSTAT filing.

Appeal by taxpayer:

Under Section 112(1), an appeal may be filed within three months from the date on which the order is communicated to the person; or the date notified by the Government for filing the appeal, whichever is later.

Departmental appeal/application:

The prescribed period under Section 112(3) is generally six months, subject to the notified-date mechanism contained in the provision.

Condonation of delay:

Section 112(6) permits GSTAT, on being satisfied that sufficient cause existed, to admit:

• a taxpayer appeal within a further three months after expiry of the normal period;
• a departmental application within the corresponding additional period; and
• a cross-objection within a further 45 days.

Accordingly, unlike first appeals under section 107 where the condonable period is much narrower, section 112 provides a longer additional statutory window before GSTAT.

Cross-objection

A respondent who has not independently appealed against the order can nevertheless file a memorandum of cross-objections within 45 days of receipt of notice of the appeal. The prescribed form is GST APL-06.

4. Important update for old/backlog GST appeals

A special limitation framework had to be introduced because GSTAT had not become operational for several years after implementation of GST.

The Government originally notified 30 June 2026 as the special last date for filing legacy appeals. On 30 June 2026, the Ministry of Finance extended that date to 31 July 2026 because of technical difficulties and the extraordinary filing volume on the GSTAT portal.

The GSTAT portal also displayed a facility allowing eligible persons facing registration or e-filing problems to record their intent to file an appeal/application on or before 31 July 2026, with the portal stating that such recorded intent would be regarded as filing within the section 112 time limit.

5. Key GSTAT forms

Purpose	Form
Appeal by taxpayer	FORM GST APL-05
Cross-objection	FORM GST APL-06
Departmental appeal/application	FORM GST APL-07
General/interlocutory application	GSTAT FORM-01
Provisional acknowledgement	GST APL-02A – Part A
Final acknowledgement	GST APL-02A – Part B
Final Order	GST APL-04A

6. GSTAT appeal filing at a glance

A typical taxpayer appeal broadly passes through the following stages:

Registration/Login → Check ARN/CRN → Select Appeal Filing → Order Details → Basic Details → Case Details → Appellant/Respondent Details → Add Representative → Demand Details → Pre-deposit → Court Fee → Upload Documents → Checklist → Preview → Digital Signature → Final Submission → Provisional Acknowledgement → Scrutiny → Defect Rectification, if any → Final Registration → Listing → Hearing → Final Order

7. Registration on the GSTAT e-Filing Portal

The official portal can be accessed through the GSTAT e-Filing Portal. Taxpayers and representatives who do not already have appropriate login access must complete registration. A user first selects the relevant user category; separate user types may require separate login IDs.

Registration by taxpayer

For a taxpayer:

1. select taxpayer registration;
2. enter GSTIN;
3. enter the Captcha;
4. select Fetch Data;
5. OTP is sent for verification;
6. complete OTP authentication; and
7. the relevant taxpayer particulars are auto-populated.

The manual states that the taxpayer login ID is the GSTIN.

Registration of authorised representative

An authorised representative must enter the prescribed professional and contact details and verify the registered mobile number and email through OTP. Following successful registration, login credentials are communicated to the registered mobile number/email address.

8. Before filing: Prepare the appeal properly

A GSTAT appeal should not be started on the portal before the legal and documentary preparation is substantially complete.

A useful pre-filing exercise is to prepare:

• chronology of proceedings;
• show cause notice;
• reply to show cause notice;
• Order-in-Original;
• first appeal;
• Order-in-Appeal or Revisional Order;
• statement of facts;
• proposed grounds of appeal;
• disputed demand working;
• admitted liability;
• first-appeal pre-deposit details;
• GSTAT pre-deposit computation;
• court-fee computation;
• relied-upon documents;
• relevant notifications/circulars;
• case-law compilation;
• authorisation or vakalatnama;
• affidavits, where required;
• condonation application, where necessary; and
• English translations of documents in another language.

The GSTAT portal also makes an e-Filing Template available to help consolidate information before online filing.

9. Mandatory structure and drafting of a GSTAT appeal

The GSTAT Procedure Rules contain detailed drafting requirements.

Cause title

The appeal should begin with “In the Goods and Services Tax Appellate Tribunal” and identify the proceeding/order being challenged.

Numbered paragraphs

The appeal is to be divided into consecutively numbered paragraphs, and each paragraph should, as far as possible, deal with a separate:

• fact;
• allegation; or
• point.

Party particulars

At the beginning of the appeal, the relevant details of the parties should be stated, including:

• full name;
• parentage, where applicable;
• GSTIN;
• description/status; and
• address.

Party names are to be numbered consecutively and placed separately. If a party dies during pendency and several legal representatives are substituted, sub-numbering may be used.

10. Drafting the grounds of appeal

Rule 20 requires the grounds of appeal to be:

• concise;
• arranged under distinct heads;
• consecutively numbered; and
• typed in double spacing.

The appeal and accompanying proceedings are expected to be properly paginated and indexed. Documents produced before the Tribunal must be certified as true copies by the appellant/applicant/respondent or authorised representative, as applicable.

Practical drafting rule

A ground should normally identify:

finding challenged → reason why finding is wrong → statutory/legal basis → relief sought

Instead of drafting one very long omnibus ground, divide separate issues such as:

1. jurisdiction;
2. limitation;
3. violation of natural justice;
4. eligibility of ITC;
5. classification;
6. valuation;
7. interest;
8. penalty; and
9. computational errors.

Rule 31 is particularly important: an appellant ordinarily cannot urge a ground not included in the appeal without leave of the Tribunal. GSTAT itself may consider another ground, but an affected party must receive a sufficient opportunity of being heard. Therefore, the grounds should be comprehensive at the filing stage.

11. One appeal or multiple appeals?

This issue can become important where a common appellate order covers several original orders or several persons.

Under Rule 18:

• generally, one appeal is filed against the decision/order of the Appellate Authority notwithstanding the number of notices, demands or communications covered;
• however, where one Order-in-Appeal relates to more than one Order-in-Original, the prescribed appeal form is required for each Order-in-Original relevant to the appellant; and
• where an impugned order concerns more than one person, each aggrieved person must file a separate appeal. Joint/common appeals by different aggrieved persons are not contemplated.

This should be checked before court fee and filing-number planning.

12. Step-by-step process for filing FORM GST APL-05

Step 1: Login and select Appeal Filing

After login:

Appellant Corner → Filing → Appeal Filing

The applicant must accept the GSTAT declaration/disclaimer before proceeding further.

Step 2: Enter ARN/CRN and Order Details

The appellant enters the relevant ARN/CRN.

Where the ARN/CRN is available in the GSTN system, order information can be fetched and auto-populated.

Where ARN/CRN is unavailable, the user may have to manually enter the prescribed order information. The official User Manual expressly distinguishes between these two situations.

The appellant should carefully check:

• order number;
• order date;
• communication date;
• authority passing the order;
• relevant jurisdiction;
• period of dispute; and
• uploaded impugned order.

Step 3: Basic Details

The Basic Details section captures the statutory foundation of the appeal.

The manual allows the appellant to select the applicable Act and section, including more than one Act where relevant.

Care should be taken particularly where the dispute involves combinations of:

• CGST;
• SGST/UTGST;
• IGST; and
• Compensation Cess.

Step 4: Case Details

The appellant then completes the Case Details tab. Information may include the dispute category, case summary, jurisdiction and other prescribed factual details. The information entered here should be consistent with both the impugned order and the detailed appeal document.

Step 5: Appellant Details

The appellant information is generally auto-populated by the system.

Verify:

• legal name;
• GSTIN;
• PAN;
• official address;
• email address; and
• mobile number.

Incorrect contact information can create problems because listing notices, defects and other case alerts are communicated electronically.

Step 6:  Add Respondent

The portal requires respondent details.

More than one respondent can be added where required.

Under the Procedure Rules, in a taxpayer appeal the concerned Commissioner is ordinarily made a respondent as prescribed by Rule 33.

Step 7: Add authorised representative

The appellant may add the authorised representative appearing in the case.

The User Manual allows the representative to be selected/added through the relevant tab and also provides for an in-person appearance option.

Where an advocate or tax professional represents the appellant, the appropriate:

• authorisation;
• vakalatnama; or
• other prescribed authority document

should be uploaded.

The GSTAT instructions dated 14 May 2026, presently extended through 31 December 2026, specifically direct that taxpayers upload the authorisation issued in favour of a tax professional or the vakalatnama executed in favour of an advocate.

Step 8: Demand Details

The Demand Details tab is extremely important because it feeds into both the disputed amount and pre-deposit computation.

The portal captures relevant amounts across heads such as:

• tax;
• interest;
• penalty;
• fee; and
• other amounts,

along with the appropriate Central, State/UT, Integrated Tax and Cess components.

Where APL-04/order data is available through ARN/CRN, the disputed amount may be auto-fetched. Otherwise, the user must enter the relevant information manually.

The User Manual also demonstrates workflows for:

• demand admitted/disposed;
• amount already paid;
• partial payment;
• exemption;
• self-calculation correction; and
• pending payment.

Do not simply accept an auto-calculated figure without reconciling it with the appellate order.

13. GSTAT pre-deposit: how much must be paid?

This is one of the most important areas where older material can be misleading.

Current statutory position: 10%, not 20%

Section 112(8), as presently amended, requires a taxpayer appellant to pay:

(a) Admitted dues

The admitted portion of:

• tax;
• interest;
• fine;
• fee; and
• penalty

arising from the impugned order must be paid in full.

(b) Additional GSTAT pre-deposit

In addition, the appellant must pay:

10% of the remaining amount of tax in dispute

over and above the amount paid at the first appellate stage under section 107(6), subject to the statutory maximum of ₹20 crore.

Once the amount under section 112(8) is paid, recovery proceedings for the balance amount are deemed to be stayed until disposal of the appeal under section 112(9).

Penalty-only orders

With effect from 1 October 2025, section 112(8) also contains a specific proviso for an order demanding penalty without any tax demand. Such an appeal requires payment of 10% of the penalty, in addition to the amount payable at the first appellate stage under the corresponding proviso to section 107(6).

Legacy penalty-only disputes can involve transitional questions and should be checked separately.

Read more about: Pre-deposit for filing GSTAT Appeals under Section 112 of CGST Act, 2017

14. GSTAT appeal fee/court fee

The appeal fee is different from the statutory pre-deposit.

The pre-deposit relates to the disputed tax/penalty and is a condition of the appeal under section 112.

The appeal filing/court fee is the prescribed procedural fee.

Under the current Rule 110 framework, the fee for filing or restoration of an appeal involving a monetary demand is:

₹1,000 for every ₹1,00,000 of the relevant tax/ITC/difference/fine/fee/penalty, subject to:

• minimum: ₹5,000
• maximum: ₹25,000

For an appeal against an order not involving a demand of tax, interest, fine, fee or penalty, the prescribed fee is ₹5,000.

The GSTAT portal further categorises the ₹5,000 flat fee for matters such as refund, registration, recovery, LUT and other non-demand categories.

Payment through Bharatkosh

The GSTAT portal is integrated with Bharatkosh for payment.

Payment may be made:

• online through the payment gateway; or
• through the prescribed offline Bharatkosh route, with transaction/receipt particulars then entered or uploaded on the GSTAT portal.

15. Documents to be uploaded with GSTAT appeal

Rule 21 requires the appeal to be accompanied by the relevant certified order and supporting records.

Where the challenged order is an appellate or revisional order, the record should ordinarily contain:

• the appellate/revisional order;
• Order-in-Original;
• relevant documents; and
• relied-upon documents.

The current GSTAT instructions dated 14 May 2026 specifically tell scrutiny officers to examine whether APL-05 contains soft copies of:

• Show Cause Notice;
• Order-in-Original;
• Order-in-Appeal;
• Statement of Facts;
• Grounds of Appeal;
• pre-deposit details; and
• court-fee details, wherever required.

Where these documents are available and the applicable requirements are satisfied, the instructions state that a defect should not be raised merely on the specified grounds.

Practical document checklist

A well-prepared filing should ordinarily include, as applicable:

1. Detailed Appeal;
2. Statement of Facts;
3. Grounds of Appeal;
4. impugned Order-in-Appeal/Revisional Order;
5. Order-in-Original;
6. Show Cause Notice;
7. relied-upon documents;
8. replies and written submissions;
9. annexures;
10. pre-deposit proof/calculation;
11. court-fee receipt;
12. authorisation/vakalatnama;
13. affidavit;
14. condonation-of-delay application and affidavit;
15. self-calculation sheet where portal figures are disputed;
16. relevant higher-court order granting exemption, if any; and
17. translations of non-English documents.

16. Document formatting standards

Rule 20 and Rule 21 require disciplined document preparation.

Important requirements include:

• A4 size;
• clear and legible documents;
• consecutive pagination;
• proper indexing;
• separate and numbered grounds;
• true-copy certification;
• proper authorisation/signature; and
• orderly arrangement of supporting documents.

The portal manual further instructs users to upload documents in the sequence in which they appear in the document-type dropdown and to use proper PDF bookmarking.

Translation of non-English documents

Rule 23 provides that a document in a language other than English intended to be relied upon should be accompanied by an English translation agreed to by the parties or certified as a true translation by the authorised representative.

The matter should not ordinarily be set down for hearing until the relied-upon documents are available in English or appropriately translated.

17. Size and number of documents

The GSTAT Help Center presently advises users not to upload individual files exceeding 20 MB, with scanning at 300 dpi or less, and permits documents to be divided into multiple volumes where necessary. It also states that there is no prescribed restriction on the number of documents under a single appeal/application.

For user-registration documents, the Help Center states that the file should be below 2 MB.

As portal advisories have been updated over time, the current upload limit displayed on the actual filing screen should always be checked before finalising large paper-books.

18. Digital signature and final submission

After completion of the documents and checklist, the filing can be authenticated using the supported signing mechanism.

The official e-Filing Advisory identifies:

• External DSC Utility;
• NIC DSC Utility; and
• Aadhaar-Based E-Sign.

The User Manual’s document-upload screen also shows these authentication alternatives.

Before digitally signing, verify the final preview carefully.

19. GSTAT filing checklist and final preview

The portal contains an electronic checklist designed to prevent incomplete filing.

The appellant selects Yes, No or N/A against relevant checklist requirements and may provide remarks.

After completion, the portal generates a complete preview of FORM GST APL-05 for confirmation.

Do not treat the preview as a formality. Check:

• GSTIN;
• order number/date;
• communication date;
• tax period;
• disputed amount;
• admitted amount;
• pre-deposit;
• respondents;
• representative;
• statement of facts;
• grounds;
• document index;
• fee details; and
• signatures.

Once final submission is made, avoidable corrections become a registry/refiling issue.

19. What happens after final submission?

After successful submission, the system generates a provisional acknowledgement. The User Manual shows a receipt containing a 16-digit filing number, together with print/download options.

The sequence as:

Successful submission → Provisional acknowledgement → Scrutiny → Case registration → Final acknowledgement.

Applicants should preserve:

• provisional acknowledgement;
• filing number;
• payment receipts;
• signed APL-05;
• uploaded paper-book;
• timestamp/email/SMS acknowledgement; and
• final acknowledgement when issued.

20. Scrutiny of the GSTAT appeal

Submission does not automatically mean the appeal has completed Registry scrutiny. The Registry examines whether:

• the correct appeal form has been used;
• limitation requirements are satisfied;
• order particulars are correct;
• required documents have been filed;
• documents are readable and properly certified;
• pre-deposit is correct;
• fee is correct;
• authorisation is available;
• parties are correctly described; and
• the appeal complies with the Procedure Rules.

Rule 24 provides a formal defect-removal framework. If a document is found defective, notice may be issued for compliance. Failure to comply within the prescribed time can result in the matter being placed before the Registrar and ultimately registration may be declined.

21. Defect notice and re-filing

If a defect is raised, the GSTAT portal provides a dedicated Re-filing workflow.

The official User Manual shows that the appellant can:

1. open the Re-filing menu;
2. select View Defect;
3. open/download the defect notice;
4. select edit;
5. replace or add the required document;
6. preview the corrected filing; and
7. make Final Submit again.

The document-upload page allows replacement and addition of corrected documents. After correction, the appellant can preview/download the APL-05 and finally re-submit the case.

The GSTAT FAQ states that defects are also communicated through:

• registered email;
• SMS; and
• the Re-filing tab on the user dashboard.

Registry alerts should therefore be monitored continuously after filing.

22. Uploading additional documents after filing

The GSTAT portal has a separate workflow for uploading additional documents.

The User Manual indicates that after login an appellant can use:

Appellant Corner → Upload Additional Document

and select the relevant pending case. However, uploading a document does not automatically mean that fresh evidence will be admissible at the hearing. Rule 45 separately governs additional evidence.

23. Additional evidence before GSTAT

As a general rule, parties are not entitled to introduce fresh oral or documentary evidence before GSTAT merely because they wish to improve their case.

Under Rule 45, additional evidence may nevertheless be permitted where, for example:

• GSTAT considers documents or evidence necessary for passing its order;
• sufficient cause exists;
• the lower authority denied adequate opportunity to adduce evidence; or
• the Tribunal considers it necessary in the interests of justice.

Reasons are required to be recorded. Accordingly, an appellant should place the complete evidentiary foundation on record from the earliest possible stage.

24. Listing and cause list

Once the appeal is registered and ready for hearing, it is listed before the appropriate Bench.

Rule 38 requires preparation and publication of a daily cause list on the Tribunal notice board and GSTAT portal and requires communication of the date and place of hearing to the parties.

The portal FAQ further states that registered parties receive SMS/email notifications of the listing date after cause lists are finalised.

Users can also use the portal’s:

• Cause List;
• Case Status;
• Notices; and
• Orders/Judgment

facilities.

25. Hearing before GSTAT

Rules 41 onwards govern the hearing process.

Normal sequence

The ordinary sequence is:

1. Appellant is heard first in support of the appeal.
2. The respondent is then heard, where necessary.
3. The appellant has a right of reply.

This sequence is expressly set out in Rule 41.

If appellant does not appear

Under Rule 42, where the appellant is absent, GSTAT may:

• dismiss the appeal for default; or
• hear and decide it on merits.

Where dismissal occurred for default and sufficient cause for non-appearance is subsequently shown, the appeal may be restored.

If respondent does not appear

Under Rule 43, where the appellant appears but the respondent is absent, GSTAT may proceed ex-parte and decide the appeal.

26. Physical and virtual hearings

GSTAT has been designed for hybrid hearings.

The proceedings can be held:

• physically; or
• electronically/virtually with permission of the concerned Member/Bench.

The Procedure Rules also recognise use of information and communication technology, including video conferencing, in appropriate proceedings.

27. Adjournments

GSTAT may grant adjournments where sufficient cause exists.

Section 113(2), however, provides an important restriction: ordinarily, not more than three adjournments may be granted to a party during the hearing of an appeal.

Repeated adjournment should therefore not be treated as an ordinary case-management strategy.

28. Reference to a Larger Bench

Where Members hearing an appeal differ in opinion, Rule 50 provides for reference of the appeal to a Larger Bench by the President as considered appropriate.

This mechanism is important for ensuring consistency where substantial interpretational differences arise.

29. GSTAT orders

After completion of hearing, the Tribunal may:

• confirm the order;
• modify it;
• annul/set it aside; or
• refer/remand the matter to the Appellate Authority, Revisional Authority or original adjudicating authority for fresh adjudication with appropriate directions.

Section 113 therefore gives GSTAT broad appellate powers.

29. Time for pronouncement of GSTAT order

Rule 103 provides that after hearing the parties, GSTAT shall pronounce its order:

• immediately; or
• as soon thereafter as practicable,

but not later than 30 days from the final hearing, excluding vacations or holidays.

Every order must be:

• in writing;
• signed and dated by the Member or Members constituting the Bench which heard the matter; and
• followed by a certified copy being given to the parties.

Rule 51 separately requires the Tribunal’s order to be in writing, signed and dated by the Members constituting the Bench.

30. Publication and communication of orders

The GSTAT portal provides access to orders/judgments and the Tribunal describes its system as digitally processing cases and uploading orders through its portal infrastructure.

Rule 52 also permits orders considered fit for publication to be released for publication in an authoritative report or press on terms determined by the Tribunal.

A certified copy of every order is required to be provided to the parties under Rule 103.

31. Rectification of mistakes in GSTAT order

Section 113(3) permits GSTAT to rectify an error apparent on the face of the record where the error:

• is noticed by GSTAT itself; or
• is brought to its notice by the Commissioner or the other party

within three months from the date of the order.

Where the proposed amendment would enhance an assessment, reduce a refund or ITC, or otherwise increase liability, the affected party must be given an opportunity of being heard.

Important procedural point

Rule 108 of the GSTAT Procedure Rules separately states that an online rectification application in GSTAT FORM-01 should be made within one month from the final order.

Therefore, although section 113(3) contains the three-month statutory period for bringing an apparent error to notice, a party seeking rectification through the prescribed online application should prudently file the application within one month rather than waiting for the outer statutory period.

32. Effect and enforcement of GSTAT order

A GSTAT order is binding on the parties subject to the further appellate remedies provided by the CGST Act.

Rule 103 permits the Tribunal to transmit an order to a court for enforcement either:

• on an application by a party; or
• suo motu.

The tax administration must also give effect to consequential modifications in demand, tax, ITC, penalty or refund in accordance with the final order.

33. Appeal against GSTAT order

The remedy after GSTAT depends on the Bench whose order is challenged.

Order of State Bench – High Court

Under section 117, an aggrieved person may appeal from an order of a State Bench to the jurisdictional High Court where the case involves a substantial question of law.

The normal limitation is 180 days from receipt of the GSTAT order, with power in the High Court to entertain a delayed appeal where sufficient cause is established.

Order of Principal Bench – Supreme Court

Under section 118, an appeal lies to the Supreme Court from an order of the Principal Bench.

An appeal may also reach the Supreme Court from a High Court judgment under section 117 where the statutory certification requirements are satisfied.

34. What if Bharatkosh payment fails?

The GSTAT Help Center identifies several payment statuses.

Status	Broad meaning
Fail	Transaction declined or failed at the payment gateway
Pending	Transaction interrupted after redirection to bank/card provider; debit may or may not have occurred
Expired	Transaction remained Pending/Booked beyond the prescribed period
Status Unknown/Abort	Transaction was aborted at the gateway
Incomplete	User backed out or closed the browser before completing gateway flow
Security Error	Technical/security connection or configuration problem
Account debited but payment failed	Gateway did not receive final successful status; transaction may subsequently move through refund processing

The FAQ states that a Pending/Booked transaction may become Expired after seven calendar days and explains the refund-status process where the bank account was debited but the payment was unsuccessful.

Before making a duplicate payment, therefore, first verify the transaction status.

35. Practical GSTAT appeal filing checklist

Before clicking Final Submit, verify all of the following:

Limitation

• Date of Order-in-Appeal/Revisional Order checked.
• Date of communication verified.
• Section 112 limitation calculated.
• Special notified-date provisions checked.
• Condonation application prepared, if necessary.

Parties and jurisdiction

• Correct GSTIN.
• Correct appellant.
• Correct respondent(s).
• Correct jurisdiction.
• Correct Bench.
• Multiple OIO/multiple-person issue checked.

Appeal drafting

• Cause title correct.
• Statement of Facts complete.
• Grounds separately numbered.
• Every important legal/factual contention included.
• Relief/prayer clearly stated.
• Appeal signed and verified.

Demand and pre-deposit

• Demand reconciled with impugned order.
• Admitted liability paid.
• Current section 112(8) pre-deposit calculated.
• First appeal pre-deposit considered.
• Penalty-only proviso examined where applicable.
• Payment proof retained.

Court fee

• Correct appeal category selected.
• Correct court fee calculated.
• Bharatkosh payment completed.
• Receipt/challan uploaded.

Documents

• SCN.
• Order-in-Original.
• Order-in-Appeal/Revisional Order.
• Statement of Facts.
• Grounds.
• Relied-upon documents.
• Supporting annexures.
• Pre-deposit proof.
• Court-fee proof.
• Vakalatnama/authorisation.
• Affidavit, if applicable.
• Condonation application, if applicable.
• Translation, where required.
• Pagination/indexing/bookmarking checked.

Portal submission

• All tabs completed.
• Checklist completed.
• Final preview checked.
• Digital signature/e-sign successful.
• Provisional acknowledgement downloaded.
• Filing number saved.
• SMS/email monitored for defects.
• Final acknowledgement downloaded after registration.

36. Common GSTAT filing mistakes to avoid

• Using the old 20% pre-deposit figure: The current statutory percentage under section 112(8) is 10%, subject to the amended ceiling.
• Confusing court fee with pre-deposit: These are two different payments governed by different provisions.
• Uploading only the Order-in-Appeal: The Registry may also require the SCN, OIO, Statement of Facts, Grounds and other prescribed documents.
• Drafting vague grounds: Grounds should identify each disputed finding separately and should not merely state that the order is “wrong and illegal”.
• Ignoring limitation because GSTAT was previously non-functional: The special transitional deadline has already passed. Every legacy case should now be tested against section 112 and the applicable notifications.
• Incorrect treatment of a common appellate order: Where an OIA covers multiple OIOs, separate prescribed appeal forms may be required for each relevant OIO.
• Filing a joint appeal by several aggrieved persons: Each aggrieved person may be required to file a separate appeal.
• Poor PDF preparation: Unindexed, unreadable, oversized or unbookmarked documents create avoidable scrutiny defects.
• Failing to monitor Re-filing: Submission is not the end of the process. Defect notices may be issued by email/SMS and through the portal dashboard.
• Waiting until hearing to produce important evidence: Additional evidence before GSTAT is controlled by Rule 45. The complete evidentiary record should therefore be prepared at the filing stage itself.

37. Frequently Asked Questions on GSTAT Appeals

What is the GSTAT Portal?

The GSTAT Portal is the official electronic platform for filing and managing proceedings before the Goods and Services Tax Appellate Tribunal. It provides facilities for e-filing, document upload, payments, case tracking, notices, cause lists and judgments.

Which form is used by a taxpayer to file an appeal?

A taxpayer files an appeal in FORM GST APL-05.

Which form is used for cross-objections?

FORM GST APL-06.

Which form is used for a departmental appeal?

FORM GST APL-07.

What is GSTAT FORM-01?

GSTAT FORM-01 is used for prescribed applications/interlocutory applications such as applications relating to condonation, rectification, restoration, directions and other procedural relief, as applicable.

What is the normal time limit for a taxpayer appeal?

Generally, three months from communication of the order, or the notified date under section 112, whichever is later.

Can delay be condoned?

Yes. GSTAT may condone a further period of three months for an appeal where sufficient cause is established.

What is the current GSTAT pre-deposit?

For a tax-demand appeal, section 112(8) presently requires 10% of the remaining disputed tax, in addition to the first appellate pre-deposit, together with payment of admitted dues.

Is filing fee the same as pre-deposit?

No.

The statutory pre-deposit secures the disputed liability and is governed by section 112(8).

The appeal/court fee is the separate filing fee prescribed under the Rules.

Can court fee be paid offline?

Yes. The GSTAT workflow supports Bharatkosh-based online and prescribed offline payment, with payment details/receipt then recorded on the portal.

Is physical filing required?

The GSTAT framework is predominantly electronic. The portal FAQ states that no offline submission is required, although an e-Seva Kendra may assist users in making the online filing. Any manual filing must be specifically permitted under the applicable rules/orders.

Can GSTAT hearings take place online?

Yes. GSTAT provides for hybrid hearings, subject to the Tribunal’s permission/procedure.

How will an appellant know that a defect has been raised?

Through:

• email;
• SMS; and
• the Re-filing section of the GSTAT dashboard.

Is there a limit on the number of documents?

The GSTAT FAQ does not prescribe a numerical limit on documents. Large records can be uploaded in separate volumes.

What document format should be used?

The e-filing system requires/supports PDF documents for case filing.

What happens immediately after filing?

A provisional acknowledgement and filing number are generated. The filing is then scrutinised. Following successful scrutiny and case registration, a final acknowledgement is issued.

Can an appeal dismissed for non-appearance be restored?

Yes. Where the appeal was dismissed for default, Rule 42 permits restoration if the appellant subsequently establishes sufficient cause for non-appearance.

Can the Tribunal hear a matter if the respondent is absent?

Yes. Rule 43 permits an appeal to be heard and decided ex parte where the appellant appears but the respondent does not.

Can new evidence be filed at GSTAT?

Not as an unrestricted right. Additional evidence is governed by Rule 45 and requires the circumstances contemplated in that Rule.

Within how much time should GSTAT pronounce its order?

Rule 103 provides for pronouncement not later than 30 days from the final hearing, excluding vacations and holidays.

Can a GSTAT order be rectified?

Yes. Section 113(3) permits rectification of an error apparent on the face of the record within the statutory framework. Because Procedure Rule 108 prescribes an online application within one month, a rectification applicant should act promptly.

Where does an appeal from GSTAT lie?

An appeal from a State Bench ordinarily lies to the High Court on a substantial question of law under section 117. An appeal from the Principal Bench lies to the Supreme Court under section 118.

38. GSTAT represents a new phase of GST litigation

The commencement of GSTAT fundamentally changes the way GST litigation must be managed.

For years, taxpayers frequently had to preserve disputes, approach High Courts for interim protection or await creation of the Tribunal. GSTAT now provides the specialised statutory forum contemplated by the GST legislation.

For businesses, this means that disputes involving ITC, classification, valuation, refund, place of supply, registration and penalties can move into a structured second-appellate process. At the same time, the digital filing model places significant responsibility on appellants and their advisers to ensure that limitation, pre-deposit, court fee, drafting, documentary compilation and portal compliance are correct from the beginning.

A successful GSTAT appeal strategy should therefore combine three elements:

strong legal grounds + complete evidentiary record + flawless procedural compliance.

The Tribunal should not be approached merely as another portal filing. An appeal before GSTAT may represent the last full opportunity for detailed examination of both facts and law before the dispute proceeds into the higher-court framework.

Key References

This guide has been prepared with reference to:

• Central Goods and Services Tax Act, 2017;
• Central Goods and Services Tax Rules, 2017;
• Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025;
• GSTAT e-Filing User Manual, Version 2.7 dated 17 June 2025;
• GSTAT e-Filing Advisory;
• GSTAT Instructions dated 14 May 2026;
• GSTAT Help Center and FAQs; and
• Government notification/press release concerning the special GSTAT filing deadline.

Disclaimer: This guide is intended for general information and procedural understanding. GSTAT limitation, jurisdiction, pre-deposit, appeal fee and filing requirements can depend upon the nature and date of the particular order, subsequent amendments, notifications and judicial decisions. The current statutory provisions and portal advisories should therefore be checked for each individual appeal before filing.