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For a GST appeal to the Appellate Tribunal (GSTAT), the usual form is FORM GST APL-05, filed electronically with the relevant documents. The deadline depends on when the order was communicated and whether a notified transitional window applies. The special deadline of 31 July 2026 has passed; for orders communicated on or after 1 April 2026, available official information indicates the ordinary three-month period applies, but confirm the due date against the operative notification and the case’s communication date. Under the amended section 112(8) framework, the pre-deposit for an ordinary tax dispute is 10% of the remaining disputed tax, subject to a ₹20 crore cap, plus admitted amounts and the payment already made under section 107(6).
First confirm that the appeal is to the Tribunal
India’s GST appeal process has more than one tier. An appeal to the Appellate Authority generally uses FORM GST APL-01; an appeal to GSTAT under section 112 generally uses FORM GST APL-05. The GST portal’s Appellate Authority FAQ addresses the first appeal, not the Tribunal procedure. Its timelines and procedural details should not be applied to a GSTAT appeal without checking section 112, Rule 110 and current GSTAT notices.
| Route | Form | What to check |
|---|---|---|
| Appeal to the Appellate Authority | APL-01 | The GST portal FAQ describes this first-appeal route; it is not a substitute for Tribunal rules. |
| Appeal to GSTAT | APL-05 | Check the section 112 deadline, Rule 110 filing requirements, current notices and applicable pre-deposit. |
How to determine the GSTAT filing deadline
The 31 July 2026 transitional deadline has expired
The GSTAT e-filing portal and the Ministry of Finance reported an extension to 31 July 2026 for specified section 112(1) and 112(3) backlog cases. That date has passed. The portal notice also described an intent-to-file option for taxpayers facing registration or e-filing problems by that date; it is not a current extension for new filings. See the GSTAT e-filing portal and the Ministry of Finance’s 30 June 2026 announcement.
For later orders, check the communication date and operative notice
For orders communicated on or after 1 April 2026, official portal and search information indicates that the ordinary three-month period applies. Do not treat that as a case-specific calculation: verify the operative notification and the date the order was communicated in your case before setting a deadline. If the case may fall within a notified transitional category, check the notice’s exact scope rather than assuming that every Tribunal appeal received the same extension.
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The Ministry of Finance attributed the extension to portal technical difficulties and a filing rush, reporting 30,000 appeals in the preceding 15 days and a peak of 5,500 filings in a day. It advised taxpayers to plan well in advance rather than wait until a deadline. These figures describe the Ministry’s reported filing volumes, not a prediction about portal availability for an individual filing.
How the Tribunal pre-deposit is calculated
For an ordinary tax-dispute appeal, the amended section 112(8) framework requires payment of the full amount admitted from the impugned order and a sum equal to 10% of the remaining disputed tax, in addition to the amount paid under section 107(6). The section 112(8) sum is subject to a maximum of ₹20 crore. The amendment took effect on 1 November 2024 according to the 53rd GST Council meeting material.
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These are distinct components: the admitted amount, the section 107(6) payment, and the Tribunal-stage percentage of the remaining disputed tax. Confirm the current consolidated Act and the precise dispute type before calculating a particular liability; the framework stated here is for an ordinary tax dispute and should not be assumed to settle every case.
Do not rely on the old 20% Tribunal FAQ as current guidance
An older GST Council FAQ edition contains 20% wording and discusses an earlier cap and commencement position. It predates the current amended framework and is not the current section 112(8) rule. Use the amended Act and applicable current notices for a live appeal.
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Forms, filing method and documents
File the appeal in APL-05
Rule 110 provides for filing the Tribunal appeal in FORM GST APL-05 with relevant documents, electronically by default. Manual filing is permitted only if the Registrar allows it by a special or general order. The GSTAT e-filing portal provides e-filing, user guides and manuals, case tracking and help support; consult its live instructions for registration, upload fields and defect correction.
Submit the certified order copy when the order is not on the common portal
If the appealed order is not uploaded on the common portal, Rule 110 requires a certified copy to be submitted within seven days of 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. This can affect whether the appeal is timely.
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Clear defects and obtain the final acknowledgment
The appeal is treated as filed when the final acknowledgment, FORM GST APL-02 with an appeal number, issues after defects are removed. An initial electronic submission is therefore not the same as the completed filing date. Track the case and address portal-identified defects promptly.
Cross-objections use a different form
Rule 110 specifies FORM GST APL-06 for cross-objections. Electronic filing is the default; manual filing is available only if the Registrar permits it by special or general order.
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Treat the rule’s requirements as a minimum, not a complete attachment checklist
The rule supports the forms, relevant documents, conditional certified-copy requirement, acknowledgment process and fee below. It does not establish a complete field-by-field attachment list for every case. Use the current portal manual and case-specific prompts to identify any further records or uploads required; do not assume this summary lists every attachment.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What filing fee applies?
Rule 110 sets the fee at ₹1,000 for every ₹1 lakh of tax or input tax credit involved, or the specified difference or amount of fine, fee or penalty, subject to a ₹5,000 minimum and ₹25,000 maximum. If the appeal involves no demand of tax, interest, fine, fee or penalty, the fee is ₹5,000. No fee applies to a section 112(10) rectification application. See Notification No. 12/2024-Central Tax.
Quick Recap
Practical filing sequence
- Identify the appeal tier. Confirm that the order is being appealed to GSTAT under section 112, rather than to the Appellate Authority using APL-01.
- Verify the deadline. Record the order’s communication date and check the operative notification for the ordinary period or any transitional category that applies. The 31 July 2026 backlog deadline is no longer available.
- Work out the payment components. Separate the amount admitted, the section 107(6) payment and the applicable Tribunal-stage pre-deposit. Check the current law and dispute type before paying.
- Prepare APL-05 and relevant documents. Use the GSTAT portal’s current instructions and case-specific upload prompts. If the order is absent from the common portal, arrange its certified copy within seven days of filing.
- Track defects through to APL-02. Correct any identified defects and confirm that the final acknowledgment with appeal number has issued; that is the filing event under Rule 110.
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