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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteFor an eligible appeal to India’s Goods and Services Tax Appellate Tribunal (GSTAT), prepare Form APL-05, your statement of facts and numbered grounds, the challenged order and the underlying case records, payment evidence where applicable, and representative authorization if someone is filing for you. Upload legible PDFs through the official GSTAT portal, then monitor scrutiny and respond promptly to any defect notice. The published section 112 extension date, 31 July 2026, has passed; check current GSTAT notices and get case-specific advice before relying on any filing deadline or procedural option.
First confirm that GSTAT is the right filing route
GSTAT hears specified appeals from orders of appellate or revisional authorities under sections 107 or 108 of the CGST Act and corresponding State GST Acts. The portal identifies Form APL-05 for taxpayer appeals. Confirm that your challenged order and case fall within the tribunal’s jurisdiction and check the current form and filing instructions before assembling the submission. See the official GSTAT portal and its current help information.
Assemble the documents in a case-ready order
1. Appeal form and party details
Use the prescribed form for your case. The GSTAT Procedure Rules, 2025 call for the tribunal caption, details of the challenged proceeding or order, and consecutive paragraphs addressing separate facts or allegations. Enter each party’s name, description, GSTIN and address as applicable. Check that the form, portal fields and attached orders use consistent names and identifying details. GSTAT Procedure Rules, 2025 and portal
2. Statement of facts and grounds of appeal
Prepare a concise statement of facts and set out your grounds in numbered form. These are listed as scrutiny items in GSTAT’s instructions for Form APL-05. Make each ground easy to identify and connect it to the challenged order and the record you are submitting. GSTAT instructions for APL-05
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3. Challenged order, original order and case record
Include a certified copy of the challenged order. Where the appeal is from an appellate or revisional order, Rule 21 calls for the original authority’s order as well as relevant documents, including documents relied upon. GSTAT’s current scrutiny instructions specifically list the show-cause notice (SCN), order-in-original (OIO) and order-in-appeal (OIA). Include the records relevant to your case rather than assuming the tribunal already has them. GSTAT Procedure Rules, 2025; GSTAT instructions for APL-05
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4. Authorization for your representative
If a tax professional or advocate represents you, attach the relevant authority document: authorization issued to the tax professional or a vakalatnama executed for an advocate. GSTAT’s scrutiny instructions list representative authorization among the items to check. GSTAT instructions for APL-05
5. Pre-deposit and court-fee requirements
Check the deposit and fee applicable to your appeal and order category, and retain evidence of payment or complete the required online payment steps. GSTAT’s FAQ describes a taxpayer pre-deposit of an additional 20% of the tax in dispute, over the pre-deposit made at the first-appeal stage. Fees vary by order category. These general descriptions are not a case-specific calculation: confirm the amount and method against the current portal instructions and your order. GSTAT e-Filing Portal FAQ; GSTAT instructions for APL-05
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Make the electronic file easy to scrutinize
Rule 115 of the GSTAT Procedure Rules, 2025 requires appeals and applications to be uploaded electronically on the GSTAT portal. Portal guidance says uploads should be PDFs. It advises avoiding files above 50 MB scanned at 300 dpi or less to reduce performance problems; this is operational guidance, not a hard file-size cap. If needed, split volumes and upload them separately. Before uploading, verify that every PDF opens, pages are complete and legible, and scans are correctly oriented. GSTAT Procedure Rules, 2025; GSTAT portal upload FAQ
Offline submission is not required according to the portal FAQ. An e-Seva Kendra may assist with online submission if you need help using the portal. GSTAT portal upload FAQ
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Check the deadline before you spend time filing
A GSTAT notice dated 30 June 2026 extended the last date for section 112 appeals to 31 July 2026. That date had passed by 4 October 2026, and the official sources reviewed do not establish a later blanket extension. The portal also described a way for appellants facing registration or e-filing problems to record intent to file by 31 July 2026; that date has passed as well. Do not assume either route remains open: check the latest GSTAT orders and notices, and consult a qualified tax professional or advocate promptly about limitation and options for your particular order. GSTAT notice dated 30 June 2026; GSTAT portal notices
Separate instructions issued on 14 May 2026 continue specified initial-phase filing instructions through 31 December 2026. That continuation concerns those instructions and scrutiny practices; it is not an extension of the section 112 filing deadline. GSTAT instructions dated 14 May 2026
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Submit, keep the receipt and watch for defects
The GSTAT appeal user manual, Version 1.0, published 24 September 2025, describes portal access and appeal filing. Following submission, the portal issues a provisional receipt with a 16-digit filing number. This is not the final acknowledgement: GSTAT says it issues the final acknowledgement after successful scrutiny and case registration. GSTAT e-Filing Portal User Manual; GSTAT e-Filing Portal FAQ
- Save the provisional acknowledgement and 16-digit filing number as soon as they appear.
- Check the email address and mobile number associated with the filing, and check the portal’s refiling area for any defect or refiling notice.
- Address any identified defect promptly and follow the registry’s directions. A provisional receipt does not mean scrutiny is complete or the case is registered.
Final pre-submission check
- The challenged order is eligible for the GSTAT route, and you have checked the current deadline and filing instructions.
- Form APL-05 and portal party details match the names and identifying details in the orders.
- The statement of facts and numbered grounds are included.
- The challenged order, underlying OIO where required, SCN and relevant relied-upon records are attached.
- Applicable deposit and court-fee requirements have been checked and addressed.
- Representative authorization is attached if a tax professional or advocate is acting for you.
- PDFs are complete, legible and oriented correctly, and you have saved the submission receipt.
These checks reflect the stated filing and scrutiny requirements; they cannot guarantee acceptance. The GSTAT Procedure Rules, 2025, portal manual and operational FAQs serve different purposes, so verify changing portal details against current official directions.
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