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For an appeal to India’s GST Appellate Tribunal (GSTAT), the prescribed appeal form is FORM GST APL-05, normally filed electronically. The filing date depends on the final acknowledgment, and the pre-deposit is governed by the amended section 112(8)—not the older 20% wording still found in some GST Council FAQ material. The special backlog deadline of 31 July 2026 has passed; the due date for an individual case depends on the order’s communication date and the applicable notification.
Which GST appeal form do you need?
First identify the appeal tier. An appeal to the Appellate Authority is not the same filing as an appeal to GSTAT:
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| Appeal tier | Form | What the cited official material establishes |
|---|---|---|
| Appellate Authority (first appeal) | FORM GST APL-01 | The GST portal FAQ describes this first-appeal process, including a three-month period, possible condonation for up to one additional month for sufficient cause, and DSC/EVC signing rules. These details do not replace the Tribunal rules. |
| GST Appellate Tribunal (GSTAT) | FORM GST APL-05 | Rule 110 prescribes the Tribunal appeal form and electronic filing by default. The Tribunal procedure is addressed below. |
See the GST portal’s Appellate Authority FAQ for APL-01. For a Tribunal appeal, use section 112, Rule 110 and the current notices and instructions on the GSTAT e-filing portal.
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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 minuteWhat is the GSTAT appeal deadline?
The deadline depends on the order’s communication date and any applicable statutory notification. The GSTAT portal and Ministry of Finance announced an extension to 31 July 2026 for the specified section 112(1) and 112(3) backlog window. That date has passed as of 7 October 2026, so it should not be treated as a future filing opportunity. The extension followed portal technical difficulties and a filing rush; the Ministry reported 30,000 appeals filed in the preceding 15 days, with daily volumes peaking at 5,500.
For orders communicated on or after 1 April 2026, available portal information indicates that the ordinary three-month period applies. Because the operative notification and the case’s communication date determine the calculation, verify the actual due date against the applicable notice and the case record rather than relying on the expired backlog date or a general calendar estimate. The Ministry’s 30 June 2026 release advised taxpayers to “plan their appeal filings well in advance and not wait until the deadline.” Read the Ministry of Finance release and check the GSTAT portal for current notices and filing guidance.
How much pre-deposit is required?
For an ordinary tax-dispute appeal to the Tribunal, the amended section 112(8) framework requires the appellant to pay:
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- the full amount admitted from the impugned order;
- the amount already paid under section 107(6); and
- a sum equal to 10% of the remaining disputed tax, subject to a maximum of ₹20 crore.
The amendment took effect on 1 November 2024, according to the 53rd GST Council meeting material. This is a framework, not an individual calculation: confirm the current consolidated Act, the exact dispute type, amounts already paid and how the disputed tax is determined before working out the sum for a particular appeal.
Some older guidance is inconsistent with this current framework. In particular, the GST Council’s older FAQ edition, Tribunal questions 31–33, contains earlier 20% wording and discusses historical cap and commencement details. Do not use that wording as the current section 112(8) requirement.
What forms and documents are required?
Appeal form and supporting records
File FORM GST APL-05 with the relevant documents. Rule 110 establishes the form and the requirement to provide relevant documents, but it does not make the items below a complete attachment checklist for every kind of case. Case-specific records and the live portal prompts may require additional material.
Certified copy when the order is not on the common portal
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 appeal is treated as filed on the date the copy is submitted—not the earlier APL-05 submission date.
Cross-objections
A respondent filing cross-objections uses FORM GST APL-06. Like APL-05, it is filed electronically by default; manual filing is possible only if the Registrar permits it.
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How does filing and acknowledgment work?
Under Rule 110, an appeal is treated as filed when the final acknowledgment carrying an appeal number issues, after defects have been removed. An initial submission alone therefore does not establish the filing date if the final acknowledgment has not issued. For an order missing from the common portal, the certified-copy rule can move that date further, as described above.
- Open the GSTAT e-filing portal and use its current registration, filing and user-guide instructions.
- Submit FORM GST APL-05 electronically with the relevant documents and the applicable fee.
- Monitor the filing and correct any defects identified by the portal or Registry.
- Save the final FORM GST APL-02 acknowledgment with the appeal number; this is the acknowledgment that marks filing under the rule.
- If the order was not uploaded to the common portal, submit its certified copy within seven days of filing APL-05.
Rule 110 allows manual filing only when the Registrar permits it by a special or general order. Check the portal’s current manual, case-tracking facility and help support for the applicable upload fields, registration steps and defect-correction process; portal prompts can supply case-specific requirements not established by the rule’s minimum list.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is the GSTAT filing fee?
Rule 110 sets the appeal fee at ₹1,000 for each ₹1 lakh of tax or input tax credit involved, or of the specified difference or amount of fine, fee or penalty, with a minimum of ₹5,000 and a maximum of ₹25,000. Where the appeal involves 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).
What to verify before submitting
- Appeal tier: confirm whether the matter is a first appeal (APL-01) or a Tribunal appeal (APL-05).
- Due date: record when the order was communicated and check the notification that applies; the 31 July 2026 backlog deadline is over.
- Payment calculation: distinguish admitted amounts and the section 107(6) payment from the remaining disputed tax used for the Tribunal pre-deposit.
- Order copy: check whether the appealed order is on the common portal; if not, diarize the seven-day certified-copy deadline.
- Filing status: track defects and retain the final APL-02 acknowledgment with its appeal number.
- Attachments: follow the live portal prompts and case-specific requirements rather than treating Rule 110’s relevant-document requirement as an exhaustive checklist.
The governing procedural text is Notification No. 12/2024-Central Tax. A taxpayer with a live matter may choose to consult a qualified Indian GST litigation advocate or GST practitioner for advice on limitation, pre-deposit calculation and filing; the cited rules do not make professional representation mandatory.
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