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GSTAT appeals are filed online, but the deadline for a particular appeal cannot safely be inferred from the three-month period commonly quoted for a first appeal. The 31 July 2026 extension announced for specified GSTAT appeals has passed; check the statutory rules and current official notices that apply to your order.
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 orders of Appellate or Revisional Authorities under sections 107 or 108 and corresponding State GST Acts. A taxpayer generally reaches GSTAT after the first appeal or revision stage, subject to the governing law and the order in question. The GSTAT overview describes the Tribunal’s role and structure.
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The GST portal’s three-month appeal FAQ concerns an appeal to the first Appellate Authority against an adjudicating authority’s decision or order. It is not the general GSTAT appeal deadline. For that first appeal, the portal says the period runs from communication of the decision or order and that the Appellate Authority may condone up to one further month if sufficient cause prevented timely filing. See the GST portal appeal FAQ.
What is the GSTAT appeal limitation period?
There is no single deadline that can be stated here for every kind of GSTAT appeal. The applicable statutory clock depends on the order, when it was communicated, the provision governing the appeal and any relevant notification. Do not apply the first Appellate Authority’s three-month rule to a Tribunal appeal without confirming that it governs your case.
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On 30 June 2026, the Ministry of Finance announced that the due date for specified appeals before GSTAT under section 112(1), read with section 112(3), was extended to 31 July 2026. The release said the earlier notified date was 30 June 2026 and cited technical difficulties caused by filing volume. It reported 30,000 appeals filed in the preceding 15 days and a peak of 5,500 appeals in a day. The extension date had passed by 4 October 2026; it should not be treated as an open deadline or as applying to every appeal. Check the order-specific rule and any later official notice. The announcement is available from the Ministry of Finance/PIB.
Is there a pre-deposit for a GSTAT appeal?
The GSTAT portal FAQ states that a taxpayer appeal requires an additional pre-deposit equal to 20% of the amount of tax in dispute, over and above the pre-deposit made at the first appeal stage. It says the additional payment is made online through the GSTN Portal. This figure concerns the disputed tax, not an automatic calculation of every component of a case. Use the order and payment record to establish the applicable amount before filing. The portal’s current instructions are on the GSTAT website.
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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-based fee is subject to a ₹25,000 cap. For other listed categories, the FAQ gives a fixed fee. Confirm the category against the order and current portal instructions before paying.
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| Order category listed by the GSTAT portal | Fee stated in the portal FAQ |
|---|---|
| Demand orders and enforcement orders involving a penalty under section 129 | ₹1,000 for every ₹1 lakh of tax or ITC involved, the difference in tax or ITC, or the amount of fine, fee or penalty determined; capped at ₹25,000. |
| Refund, registration, recovery, enforcement orders not involving section 129, LUT and other orders | ₹5,000. |
The portal FAQ says payment may be made online through the GSTAT Portal/payment aggregator or offline through Bharatkosh, with the receipt submitted in the application payment tab. CBIC’s appeal rules separately state a ₹1,000-per-₹1-lakh fee capped at ₹25,000, and no fee for the specified rectification application. Because the portal FAQ lists additional categories, use the category applicable to your order and cross-check the live portal. See the GSTAT portal FAQ and CBIC’s appeal rules.
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How do I file an appeal before GSTAT?
The 2025 GSTAT Procedure Rules require online filing through the GSTAT portal. The portal identifies the forms used for different filings:
- Form GST APL-05: taxpayer appeal.
- Form GST APL-07: department appeal.
- Form GST APL-06: cross-objection.
- GSTAT FORM-01: application.
Follow the current portal workflow and any case-specific directions, as electronic filing instructions may change. The GSTAT portal lists filing forms and acknowledgement information.
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Prepare the appeal and supporting records
The Procedure Rules prescribe a cause title, details of the order challenged, party particulars, consecutively numbered paragraphs and grounds, and supporting documents, including the relevant certified order. CBIC’s rules also require the decision or order and supporting documents for an APL-05 filing. Additional evidence is restricted except under stated exceptions, with written reasons required for its admission. Assemble the record around the actual order and applicable rules rather than assuming that documents omitted earlier can automatically be added. Refer to the GSTAT Procedure Rules and CBIC appeal rules.
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Both modes are possible. The current GSTAT overview describes hybrid hearings, while the Procedure Rules provide for physical hearings and electronic mode with the President’s permission. The actual mode for a case depends on the case notice and current bench directions; check those rather than assuming that a hearing will be remote or in person. See the GSTAT overview and Procedure Rules.
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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 contact details and portal access current, and monitor the case listing as directed. Listing information is provided on the GSTAT portal.
What should I verify before filing?
- Confirm that the challenged order and stage of proceedings make GSTAT the appropriate forum.
- Identify the statutory limitation rule, the relevant communication date and any notification or order affecting the deadline.
- Reconcile the disputed tax and pre-deposit already paid before determining any additional payment.
- Match the order to the portal fee category and retain proof of payment.
- Check the current form, document requirements, filing workflow and hearing directions on the official GSTAT portal.
Because limitation, fees, payment instructions and hearing arrangements are procedural matters that can change, seek case-specific advice where the applicable deadline or amount is uncertain.
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