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A GST first appeal and a GSTAT appeal are different steps in India’s tax-dispute process. A first appeal under section 107 challenges an adjudicating authority’s order before the prescribed Appellate Authority. A GSTAT appeal under section 112 generally challenges an order made under section 107 or section 108 before the Goods and Services Tax Appellate Tribunal. The right deadline, forum and pre-deposit depend on which order is being challenged.
Which appeal applies to your GST order?
Start with the authority and legal provision named in the order. Section 107 provides the first appeal from an adjudicating authority’s decision or order. Section 112 provides the next statutory appeal to GSTAT against an order under section 107 or section 108, the latter concerning revision. The relevant provisions are in the CGST Act; corresponding State GST or Union Territory GST legislation may also apply.
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This distinction matters: filing with the wrong forum or using the wrong deadline can put an appeal at risk. Check the impugned order, the issuing authority, the applicable legislation and current directions for the relevant jurisdiction.
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Compare deadlines and condonation periods
| Filing route | Ordinary period | Possible late-filing period | When the period runs |
|---|---|---|---|
| Taxpayer’s first appeal under section 107(1) | Three months | Up to one further month, at the Appellate Authority’s discretion if sufficient cause is shown | From communication of the decision or order |
| Commissioner-directed first-appeal application under section 107(2) | Six months | Not stated in the cited provision | The taxpayer’s three-month period does not apply to this departmental route |
| Taxpayer’s GSTAT appeal under section 112(1) | Three months | Up to three further months, at the Tribunal’s discretion if sufficient cause is shown | From communication of the order under section 107 or 108 |
| Commissioner-directed GSTAT application under section 112(3) | Six months | Not stated in the cited provision | From the date the order was passed, rather than its communication |
The statute and appeal rules are available through the CBIC’s CGST Act and rules. Condonation is discretionary, not an automatic extension. Keep evidence of when the order was communicated and, if filing late, be prepared to explain the delay with supporting material.
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Expired GSTAT transition date
A separate transition deadline applied to the covered class of GSTAT appeals: the GSTAT portal and a Ministry of Finance release said the date was extended to 31 July 2026. That date has passed as of 4 October 2026. The notice also provided for eligible users who had portal registration or e-filing difficulty to record their intent by that date, which was to be treated as filing within time. This was not a general extension for every GSTAT appeal. The official Ministry of Finance release dated 30 June 2026 announced the extension; the reviewed official material does not establish whether a later order changed it.
Where and how to file a first appeal
A taxpayer files a section 107 appeal with the prescribed Appellate Authority, using FORM GST APL-01 under the appeal rules. The rules describe electronic filing or other notified filing and require supporting hard-copy materials within seven days under the listed procedure. They treat the appeal as filed when the final acknowledgement with an appeal number is issued; if supporting documents arrive late, the rules provide a later filing date.
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Follow the filing method currently implemented for the relevant jurisdiction. Save the final acknowledgement and appeal number: an initial or provisional receipt may not establish the filing date under the rules. The prescribed form and procedure appear in the CBIC appeal rules.
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Where and how to file a GSTAT appeal
A taxpayer appealing an order under section 107 or 108 uses FORM GST APL-05 under the CBIC appeal rules. Those rules list a hard-copy follow-up within seven days and make the final acknowledgement and appeal number relevant to when an appeal is treated as filed. Separately, the GSTAT Procedure Rules, 2025 require appeals and applications to be uploaded electronically through the official GSTAT portal, with electronic processing and communications. Use the portal’s current instructions and applicable Presidential orders; portal eligibility may depend on case category or order date.
GSTAT describes a Principal Bench in New Delhi and State Benches. Confirm the correct bench and category against current Tribunal orders and portal directions: the available official information does not settle allocation for every state, case type or taxpayer. The Tribunal describes hearings as hybrid, but the Procedure Rules provide for physical hearings or electronic hearings with the President’s permission. A remote hearing should not be assumed to be available as of right.
Know the required pre-deposits and recovery stay
| Appeal stage | Payment before appeal | Effect on recovery |
|---|---|---|
| First appeal, section 107(6) | Pay admitted amounts in full, plus 10% of the remaining disputed tax | Once the required payment is made, recovery proceedings for the balance are deemed stayed under section 107(7) |
| GSTAT appeal, section 112(8) | Pay admitted amounts in full, plus a further 20% of the remaining disputed tax, in addition to the section 107(6) amount | After payment, section 112(9) provides a stay of recovery for the balance |
The GSTAT deposit is an additional amount; it does not replace the first-stage deposit. The statutory text cited states these percentages, but does not establish all current monetary caps or amendments. Check the consolidated legislation and notifications applicable on the filing date before calculating a payment; do not rely on an assumed cap.
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The CBIC appeal rules set the Tribunal appeal fee at ₹1,000 per ₹1 lakh of tax or input tax credit difference, or relevant fine, fee or penalty, capped at ₹25,000. Verify the applicable fee and payment method against live GSTAT portal instructions before filing.
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Prepare the record before filing
- Identify the challenged order. Note the authority, statutory provision, order date and whether it is an adjudication, first-appellate or revisional order.
- Establish the communication date. Keep proof of when the order was communicated; the taxpayer’s ordinary appeal periods generally run from communication, while the Commissioner-directed GSTAT application period runs from the date the order was passed.
- Calendar both deadlines. Record the ordinary filing deadline and any separate maximum condonation window. Do not treat the latter as a routine extension.
- Assemble the case record. Prepare the impugned order, any earlier appeal or application, grounds, statement of facts, communication proof, deposit or payment evidence, and supporting records in the formats currently accepted. This is a practical preparation list; requirements can vary by route and current filing instructions.
- Check evidence restrictions. Additional evidence before the Appellate Authority or Tribunal is limited to specified circumstances, including refusal to admit evidence, sufficient cause preventing earlier production, or inadequate opportunity to produce it. Reasons for admitting it must be recorded in writing under the appeal rules.
- Confirm submission status. Follow the current filing instructions, complete any required follow-up and retain the final acknowledgement with appeal number.
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