GSTAT is India’s second appellate forum for specified GST orders made by an Appellate or Revisional Authority. Appeals are filed online, but there is no safe universal deadline to assume: the first-appeal deadline of three months is not the general GSTAT deadline, and the notified extension to 31 July 2026 has passed. The filing fee depends on the type of order, and the GSTAT portal FAQ states that a taxpayer must make an additional pre-deposit of 20% of the disputed tax, over the amount deposited at the first appeal stage.
Who can file a GSTAT appeal?
The Goods and Services Tax Appellate Tribunal (GSTAT), constituted under section 109 of the Central Goods and Services Tax Act, is the second appellate forum for specified GST disputes. It hears appeals against orders passed by an Appellate Authority or Revisional Authority under sections 107 or 108 of the CGST Act and the corresponding State GST Acts.
In general, a taxpayer or other aggrieved party reaches GSTAT after the first appeal or revision stage. Whether a particular order can be appealed to the Tribunal depends on the governing statute and the order itself; do not assume that every GST decision can be taken directly to GSTAT.
The GST portal’s FAQ describes a different stage: it says a taxpayer or unregistered person aggrieved by an adjudicating authority’s decision may appeal to the Appellate Authority within three months of communication. That is a first appeal, not the general GSTAT limitation period.
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What is the GSTAT appeal limitation period?
Do not use the first Appellate Authority’s three-month period, or its possible one-month condonation, as the default deadline for a GSTAT appeal. The GST portal FAQ says the Appellate Authority may condone up to one further month for a first appeal when sufficient cause prevented timely filing. That guidance concerns appeals to the Appellate Authority, not the Tribunal.
The exact GSTAT deadline must be worked out from the order, its communication date, the applicable statutory provision and any notification that applies to that category of appeal. The Ministry of Finance announced on 30 June 2026 that the due date for appeals before GSTAT under section 112(1) read with section 112(3) was extended from 30 June to 31 July 2026. That date had passed by 4 October 2026, the date of this article. The announcement should not be treated as an open deadline or as covering every GSTAT appeal; check for a later official notification and calculate the deadline for the specific order.
The Ministry said technical difficulties caused by portal filing volume prompted the extension. It reported 30,000 appeals filed in the final 15 days before the announcement and a peak daily filing volume of 5,500 appeals. The Ministry’s 30 June 2026 notice advised taxpayers to plan filings well in advance rather than wait until the deadline.
Is there a pre-deposit for a GSTAT appeal?
Yes, according to the GSTAT portal FAQ, a taxpayer appeal requires an additional pre-deposit equal to 20% of the amount of tax in dispute, in addition to the pre-deposit made at the first appeal stage. The FAQ says this payment is made online through the GSTN Portal.
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The percentage alone is not enough to determine what a particular appellant must pay. The calculation depends on the order and the payment already made. Reconcile the disputed-tax amount and first-stage payment against the case record and current portal instructions before submitting the appeal.
How much is the GSTAT appeal fee?
The GSTAT portal FAQ lists filing and restoration court fees by order category. For specified demand and enforcement matters, the amount is calculated against the relevant tax, input tax credit (ITC), difference, fine, fee or penalty, subject to a cap. For other listed order categories, the FAQ gives a fixed fee.
| Order category in the GSTAT portal FAQ | Portal fee |
|---|---|
| Demand orders and enforcement orders involving a penalty under section 129 | ₹1,000 for every ₹1 lakh of tax or ITC involved, difference in tax or ITC, or amount of fine, fee or penalty determined; capped at ₹25,000 |
| Refund, registration, recovery, enforcement other than under section 129, LUT and other orders | ₹5,000 |
The FAQ says payment may be made online through the GSTAT Portal or its payment aggregator, or offline through Bharatkosh, with the receipt submitted in the application’s payment tab. CBIC’s appeal rules separately state a fee of ₹1,000 per ₹1 lakh of the relevant amount, capped at ₹25,000, and specify no fee for the identified rectification application. Because the rules and portal FAQ describe categories differently, identify the order type and check the live GSTAT portal instructions for the case before paying.
How do I file an appeal before GSTAT?
The 2025 GSTAT Procedure Rules require online filing on the GSTAT portal. The portal FAQ identifies these forms:
- GST APL-05: taxpayer appeal.
- GST APL-07: department appeal.
- GST APL-06: cross-objection.
- GSTAT FORM-01: application.
The procedure rules require the appeal to identify the order being challenged and the parties, use a cause title, and set out consecutively numbered paragraphs and grounds. Supporting material includes the relevant certified order. CBIC’s rules also describe electronic filing in APL-05 and requirements for the certified decision or order and supporting documents. They restrict additional evidence, subject to stated exceptions and written reasons for its admission.
- Confirm that the order is appealable to GSTAT and identify the provision and limitation rule that apply to it.
- Check the current GSTAT portal workflow and directions for the appropriate form and case category.
- Prepare the appeal grounds and party and order particulars in the prescribed format; assemble the certified order and supporting documents.
- Check the applicable fee and pre-deposit against the order and payment record, then submit the appeal electronically using the current portal instructions.
- Retain the acknowledgement and payment records, and monitor the portal and registered contact details for case updates.
The GSTAT portal FAQ identifies provisional and final acknowledgement forms. Online filing instructions can change, so follow the live portal workflow and any directions that apply to the case.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Are GSTAT hearings online or in person?
GSTAT hearings may be physical or electronic. The Tribunal’s overview describes a hybrid option, while the Procedure Rules provide for physical hearings and electronic mode with the President’s permission. The actual mode depends on the case notice and applicable bench directions; check those rather than assuming a hearing will be remote or in person.
The GSTAT portal says registered parties or users with valid credentials receive an SMS or email with the listing date after cause lists are finalized. Keep the registered contact details current and check the case portal for notices and listing information.
What should you verify before submitting?
- Forum: Confirm the order is one that can be taken to GSTAT, rather than a matter still at the first Appellate Authority stage.
- Limitation: Use the order and communication date, applicable statutory provision and any relevant notification; do not rely on the first-appeal clock.
- Payment: Confirm disputed tax and the first-stage pre-deposit before calculating the additional pre-deposit, and match the fee to the order category.
- Filing record: Use the current portal form and retain acknowledgements, fee receipts and supporting documents.
- Hearing: Follow the notice and bench directions for hearing mode and listing.
For a case-specific limitation calculation, disputed-amount calculation or question about whether an order is appealable, consult a GST professional or lawyer familiar with the relevant order and statute.
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