Recommended Free Tools
iTechGuides is reader-supported. When you buy through links on our site, we may earn an affiliate commission. As an Amazon Associate I earn from qualifying purchases. Learn more
GSTAT is India’s second appellate forum for specified GST orders, and appeals are filed online. Do not use the GST portal’s three-month deadline for a first appeal as the general GSTAT deadline: the latest located government extension set 31 July 2026 for specified GSTAT appeals, a date that had passed by 4 October 2026. The applicable deadline, pre-deposit and fee depend on the order and case details.
Who can file a GSTAT appeal?
The Goods and Services Tax Appellate Tribunal (GSTAT), constituted under section 109 of the CGST Act, hears appeals against specified orders of Appellate or Revisional Authorities under sections 107 or 108, and corresponding State GST Acts. It is generally the second appellate forum: a taxpayer typically reaches it after the first appeal or revision stage, subject to the governing law and the order in question.
The GST portal’s eligibility FAQ describes appeals to the first Appellate Authority, including the possibility that an unregistered person aggrieved by an adjudicating authority’s decision or order may appeal there. That FAQ concerns the earlier stage, not GSTAT eligibility or the deadline to approach the Tribunal. Confirm that the order you are challenging is appealable to GSTAT and that you are the proper party before preparing a filing.
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
What is the GSTAT appeal limitation period?
There is no safe, universal GSTAT deadline to infer from the GST portal’s first-appeal FAQ. That FAQ says a first appeal is due within three months from communication of the decision or order, and the Appellate Authority may allow up to one further month if sufficient cause prevented timely filing. Those figures apply to the first appeal; they should not be treated as the general GSTAT limitation period.
#1 Best Overall
For specified GSTAT appeals under section 112(1) read with section 112(3), the Ministry of Finance announced on 30 June 2026 that the due date was extended to 31 July 2026 from an earlier notified date of 30 June 2026. The release cited technical difficulties associated with portal filing volume. The 31 July 2026 date had passed by 4 October 2026, and the extension should not be assumed to cover every appeal. Check the provision governing the particular order, its relevant dates, and any later official notification or order. Because limitation can turn on the order and its communication, seek case-specific legal advice promptly if the deadline is uncertain or may have passed.
The Ministry said that 30,000 appeals were filed in the final 15 days before the announced extension and that daily filings peaked at 5,500. These figures were reported in its 30 June 2026 release; they illustrate the volume around that extension, not a filing allowance or a general measure of current portal capacity.
Rank #2
Is there a pre-deposit for a GSTAT appeal?
The GSTAT portal FAQ says 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. It says the payment is made online through the GSTN Portal. This stated percentage is not enough on its own to calculate a particular appellant’s payment: check the challenged order, the disputed tax amount and the record of what was already deposited. Do not treat the pre-deposit as the filing fee.
How much is the GSTAT appeal fee?
The GSTAT portal FAQ lists filing and restoration court fees by order category. For the specified demand and enforcement matters, the calculation is tied to the relevant amount and capped at ₹25,000; other listed categories have a fixed ₹5,000 fee.
| Order category in the GSTAT portal FAQ | Filing/restoration fee stated by the portal |
|---|---|
| Demand orders | ₹1,000 for every ₹1 lakh of tax or ITC involved, difference in tax/ITC, or amount of fine, fee or penalty determined; maximum ₹25,000. |
| Enforcement orders involving a penalty under section 129 | ₹1,000 for every ₹1 lakh of tax or ITC involved, difference in tax/ITC, or amount of fine, fee or penalty determined; maximum ₹25,000. |
| Refund, registration, recovery, enforcement orders other than section 129, LUT and other orders | ₹5,000. |
CBIC’s appeal rules separately state a fee of ₹1,000 per ₹1 lakh of the relevant amount, capped at ₹25,000, and no fee for the specified rectification application. Since the portal FAQ also sets out additional categories, identify the order type and verify the applicable amount and payment instructions on the live GSTAT portal before submitting.
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’s payment tab. Follow the current case-specific portal workflow.
How do I file an appeal before GSTAT?
The 2025 GSTAT Procedure Rules require online filing on the GSTAT portal. The rules and the portal FAQ identify these forms:
Crashes, No Sound, or Screen Glitches?
Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minutePC Slower Than It Used to Be?
A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11| Filing type | Form identified by the GSTAT portal FAQ |
|---|---|
| Taxpayer appeal | Form GST APL-05 |
| Department appeal | Form GST APL-07 |
| Cross-objection | Form GST APL-06 |
| Application | GSTAT FORM-01 |
For a taxpayer appeal, CBIC’s rules also identify electronic filing in APL-05. Use the form and procedure applicable to your role and filing rather than assuming every submission is an appeal in the same form.
Prepare the appeal and supporting documents
The Procedure Rules prescribe a cause title, identification of the challenged order, party particulars, consecutively numbered paragraphs and grounds, and supporting documents including the relevant certified order. CBIC’s rules also describe certified decision/order and supporting-document requirements. The rules restrict additional evidence, subject to stated exceptions and written reasons for its admission, so do not assume that material omitted earlier can automatically be added on appeal.
Complete the portal submission
- Confirm the order, authority, party and applicable GSTAT form, along with the limitation position for that case.
- Prepare the appeal particulars, numbered grounds and required supporting material, including the relevant certified order.
- Use the current GSTAT portal workflow to file electronically and make the applicable fee payment. For a taxpayer appeal, separately verify the stated additional pre-deposit and its payment through the GSTN Portal.
- Retain the submission and payment records, then follow the portal and any directions issued for the case. The portal FAQ lists provisional and final acknowledgement forms; follow the current workflow for the acknowledgement applicable to your filing.
Electronic filing instructions can change. Check the live portal and current Tribunal directions rather than relying on an old screenshot or an earlier filing guide.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Are GSTAT hearings online or in person?
Both modes are contemplated. The current GSTAT overview describes hearings as hybrid, with physical hearing or remote electronic attendance as options. The Procedure Rules provide for physical hearings and electronic mode with the President’s permission. The available mode for a particular matter therefore depends on the applicable procedure and directions, not simply on a general description of the Tribunal as hybrid. Check the case notice and current bench directions for how to attend.
Quick wins for a faster PC:
Clear out junk files and repair common Windows errorsFree Scan →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →The GSTAT portal says registered parties or users with valid credentials receive SMS and email with a listing date after cause lists are finalized. Keep the registered contact details and portal access current, and check the case listing and notice rather than relying only on a message.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
