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First confirm the order and filing route
GSTAT hears specified appeals from appellate or revisional authority orders under sections 107 or 108 of the CGST Act and corresponding State GST Acts. The portal identifies Form APL-05 for taxpayer appeals. Confirm that the order is appealable before GSTAT and that the route and form apply to your case; this checklist is not a determination of eligibility or limitation. See the official GSTAT e-Filing Portal and its Help Center FAQ.
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Build the appeal document set
Use the requirements in the GSTAT Procedure Rules, 2025, and the tribunal’s current scrutiny instructions to assemble the record. The required set depends on the order and case; do not assume that uploading only the latest order is enough.
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Use the prescribed form, generally APL-05 for a taxpayer appeal. The rules call for the tribunal caption and details identifying the challenged proceeding or order. Include party names, descriptions, GSTINs and addresses as applicable, and keep them consistent with the orders and portal fields. The rules also call for consecutive paragraphs dealing with separate facts or allegations. See the portal and the GSTAT Procedure Rules, 2025.
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Statement of facts and grounds
Prepare a concise statement of facts and numbered grounds of appeal. Both are listed in GSTAT’s current APL-05 scrutiny instructions. Make each ground distinct and ensure it addresses the challenged order; the listed filing requirements do not guarantee that a ground is legally sufficient.
Challenged order and supporting record
Include the certified copy of the challenged order. Where it is an appellate or revisional order, Rule 21 calls for the original authority’s order as well as relevant documents, including those relied upon. The current scrutiny instructions specifically list the show-cause notice (SCN), order-in-original (OIO) and order-in-appeal (OIA). Attach the records relevant to the appeal rather than assuming the tribunal already has them.
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The current instructions state that, for the described route, a properly endorsed scanned certified OIO or OIA may avoid a scrutiny defect. Follow the applicable instruction and certification requirements; an ordinary scan should not be treated as certified merely because it is uploaded.
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Authorization for a representative
If a tax professional or advocate represents the appellant, include the authorization issued to the tax professional or the vakalatnama executed for an advocate, as applicable. This is a listed scrutiny item in the current instructions.
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Pre-deposit and court fee
Check the applicable pre-deposit and court fee for the specific appeal, and include evidence or complete the required online payment steps. GSTAT’s FAQ describes a taxpayer appeal pre-deposit of an additional 20% of the tax in dispute over the amount paid at the first appeal stage. Court fees vary by order category. These descriptions are not a case-specific calculation; verify the applicable amount and procedure on the portal and against current directions.
Prepare PDFs that can be scrutinized
GSTAT requires electronic filing through its portal. Upload PDFs only. The portal advises avoiding files above 50 MB scanned at 300 dpi or less to reduce performance problems; this is operational guidance, not a hard size cap. If necessary, split document volumes and upload them separately. Before filing, open each PDF and check that every page is present, legible and correctly oriented. The portal says offline submission is not required; an e-Seva Kendra may assist with online submission. See the portal’s upload guidance.
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File online, then track acknowledgement and defects
Rule 115 of the GSTAT Procedure Rules, 2025, requires appeals and applications to be uploaded electronically on the GSTAT portal. The official GSTAT e-Filing Portal User Manual, Version 1.0, published 24 September 2025, describes portal access and appeal filing. Follow the live portal interface because operational details can change.
- Before submission: Compare party details against the orders; confirm that the challenged order and required underlying order are attached; include the relevant relied-upon documents, statement of facts, grounds, payment details and representation authority as applicable.
- Upload and submit: Use the portal’s appeal filing workflow and upload the required PDFs. The manual describes a provisional receipt with a 16-digit filing number after submission.
- Save the receipt: Retain the provisional acknowledgement and filing number with a copy of the exact documents submitted.
- Check for scrutiny results: Monitor the portal, email and SMS for updates. The FAQ distinguishes the provisional acknowledgement from the final acknowledgement, which follows successful scrutiny and case registration.
- Address any defect notice: Check the portal’s refiling area and follow the registry’s directions promptly. A provisional receipt is not the same as final acknowledgement or registration.
Completeness checks reduce avoidable omissions, but do not guarantee acceptance or resolve a limitation issue.
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Check the deadline immediately
GSTAT’s notice dated 30 June 2026 extended the last date for filing section 112 appeals to 31 July 2026. The portal also said an appellant facing registration or e-filing problems could record an intent to file by that date. Both dates have passed as of 4 October 2026, and the official material cited here does not establish a later blanket extension. If you missed the date, promptly check the latest GSTAT orders and notices and consult a qualified tax professional or advocate about limitation and any procedural options for your order.
A separate GSTAT instruction dated 14 May 2026 continued specified initial-phase filing instructions through 31 December 2026. That continuation concerns those instructions and scrutiny practices; it is not an extension of the section 112 filing deadline.
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