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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteFor an appeal to India’s GST Appellate Tribunal (GSTAT), the usual form is FORM GST APL-05, filed electronically with the relevant documents. The deadline depends on when the order was communicated and whether a special transitional notice applies. The backlog deadline of 31 July 2026 has passed; for orders communicated on or after 1 April 2026, the ordinary three-month period applies, but taxpayers should calculate the actual due date from the operative notification and their case dates.
Which GST appeal process applies?
First confirm that the order is being appealed to the Tribunal, rather than to the Appellate Authority. They are different appeal tiers with different forms and procedures.
| Appeal tier | Form | What to check |
|---|---|---|
| Appellate Authority (first appeal) | FORM GST APL-01 | The GST portal’s Appellate Authority FAQ addresses this tier, not a Tribunal appeal. |
| GST Appellate Tribunal | FORM GST APL-05 | Use section 112, Rule 110 and current GSTAT notices and portal guidance. |
The first-appeal FAQ discusses a three-month period, possible one-month condonation for sufficient cause, pre-deposit language and signing requirements. Do not assume those instructions govern a GSTAT appeal.
What is the GSTAT filing deadline?
The GSTAT portal and the Ministry of Finance announced an extension to 31 July 2026 for the specified backlog window under section 112(1) and 112(3). That transitional date is now past. It is not a current upcoming deadline. The Ministry’s 30 June 2026 release attributed the extension to portal technical difficulties and a rush of filings; it reported 30,000 appeals filed in the preceding 15 days and a peak of 5,500 appeals in one day. The release advised taxpayers to plan filings in advance rather than wait until the deadline. See the Ministry of Finance release and the GSTAT E-Filing Portal.
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For orders communicated on or after 1 April 2026, the ordinary three-month period applies according to the current portal and Ministry information. The precise due date must be calculated using the operative notification and the date the particular order was communicated; do not carry the expired backlog extension over to a later order. If a filing issue or a special circumstance affects the case, check current official notices and obtain case-specific advice promptly.
How much pre-deposit is required?
For an ordinary tax-dispute appeal to the Tribunal, the amended section 112(8) framework requires payment of the full amount admitted from the impugned order and a further sum equal to 10% of the remaining disputed tax, in addition to the amount paid under section 107(6). The Tribunal-stage sum is subject to a maximum of ₹20 crore. The amendment took effect on 1 November 2024, according to the 53rd GST Council meeting material.
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These are statutory components, not a universal rupee estimate. For an individual appeal, identify the admitted amount, remaining disputed tax and payment already made under section 107(6), then confirm the current consolidated Act and the provision applicable to the dispute. Do not use the GST Council’s older FAQ as the current rule: its Tribunal answer gives earlier 20% wording and a different historical cap and commencement position. See the older FAQ, questions 31–33, as historical rather than current guidance.
What form, documents and filing steps are involved?
Form and filing route
Rule 110 provides for an electronically filed APL-05 appeal with relevant documents. Manual filing is available only if the Registrar permits it by a special or general order. The GSTAT portal provides e-filing access, user guides or manuals, case tracking and help support; consult its current instructions for registration, upload fields and defect correction.
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Order copy and filing date
If the appealed order is not uploaded on the common portal, submit or upload a certified copy within seven days after filing APL-05. If the copy is submitted later, the filing date shifts to the date it is submitted. Rule 110 also provides that the appeal is treated as filed only when the final acknowledgment, FORM GST APL-02 bearing the appeal number, issues after defects are removed. Filing the initial form alone is therefore not the same as receiving that final acknowledgment. These mechanics are set out in Notification No. 12/2024-Central Tax.
Documents and case-specific records
Rule 110 requires relevant documents, but the official sources cited here do not establish a complete attachment checklist for every kind of appeal. Use the current portal prompts and manual, and check the case record and applicable rules before submitting. The certified-copy requirement above applies when the order is not available on the common portal; it is not a general statement that every appellant must submit an additional certified copy in every case.
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Appeal fee
Rule 110 sets a fee of ₹1,000 for every ₹1 lakh of tax or input tax credit involved, or of the specified difference or amount of fine, fee or penalty, subject to a minimum of ₹5,000 and a maximum of ₹25,000. Where there is no demand of tax, interest, fine, fee or penalty, the fee is ₹5,000. No fee applies to an application for rectification under section 112(10). Check how the rule applies to the figures in the particular matter.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to avoid common filing errors
- Use the Tribunal form: confirm the appeal is under section 112 and prepare APL-05, not the Appellate Authority’s APL-01.
- Work from the relevant communication date: distinguish an order within the expired backlog window from a later order and verify the applicable notification.
- Track the filing to the final acknowledgment: retain the appeal number on APL-02 after defects are addressed.
- Check order availability promptly: if the order is not on the common portal, meet the seven-day certified-copy requirement to avoid shifting the deemed filing date.
- Calculate the pre-deposit from the current provision: distinguish admitted amounts, remaining disputed tax and the section 107(6) payment; do not rely on outdated 20% FAQ wording.
- Follow the live portal instructions: case-specific portal prompts and records may call for more than the minimum points stated in Rule 110.
A taxpayer with a live appeal may choose to consult a qualified Indian GST litigation advocate or GST practitioner on the deadline, deposit calculation, drafting and filing. Professional representation is not stated here as a mandatory requirement.
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