GST Appellate Tribunal Website
The Goods and Services Tax Appellate Tribunal (GSTAT) has been constituted by the Government of India under section 109 of the Central Goods and Services Tax Act, 2017 to hear appeals against the orders passed by the Appellate or Revisional authorities under sections 107 or 108 of the said Act. The GSTAT has also been empowered to adjudicate or examine cases of anti-profiteering under section 171 of the Act. GSTAT, being a national Tribunal, has its Principal Bench at New Delhi and 31 other State Benches located in the States and UTs and will have sittings in 44 different locations across the Country. The Tribunal is headed by the President who is to be a Judge of the Supreme Court or a past/present Chief Justice of a High Court. Besides the President, the Principal Bench has three other Members- one Judicial Member and two Technical Members, one from the Centre and another from the States. All other Benches have four Members each-Two Judicial Members and two Technical Members,
Click here to check GST Appellate Tribunal Website
Address of GST Appellate Tribunal
In how many locations online filing is available at GSTAT?
Answer : Online filing facility is available at all benches of GSTAT.
How will I know whether the submitted case has been listed in NCLAT bench?
Answer : All the parties involved in a case who have registered themselves on https://efiling.gstat.gov.in or have user valid credentials will get SMS/Email with listing date after causelists are finalized.
What type of documents can be uploaded in eFiling software?
Answer Only files with .pdf extension can be uploaded.
Is there any restriction on the size and number of documents that can be uploaded?
Answer There is no restriction on size and number of documents that can be filed under a single application/petition. However, the users are advised not to upload files with more than 50 Mb size scanned at 300 dpi or less to avoid application performance issues. If required, users can create multiple volumes of the application/petition and upload them one by one.
How do I get started?
Answer User is advised to go to the Help Center provided on the right hand side of home page of the website. The user can find supporting user manuals on how to create a user and navigate the application (this might change with the onest of federated login).
Whom should I reach out to in case of queries?
Answer User is advised to go to the Help Center page of the website. The user can report issues under Report an Issue link on Help Center page.
Are there any prerequisites for filing application/petition online?
Answer Users need to register with their authenticated email id and mobile numbers via OTP and need to upload a proof of identity for generating their login id and one time password. (When the federated login becomes available, this answer may read as “Users are required to have valid credentials for logging into the GSTN portal and all other users need to register with their authenticated email id and mobile numbers via OTP and need to upload a proof of identity for generating their login id and one time password”).
Do users need to submit anything offline?
Answer No submission to be done offline.
Can i Make payment online?
Answer User can pay online or offline. For online payment visit Bharatkosh portal and directly make the payment , submit a copy of the Bharatkosh receipt confirming successful payment along with the copy of appeal/application/petition.
Refer User Guide to make Payment to Bharatkosh portal an
Key Points from section 112 of the CGST Act, 2017
Here’s a breakdown of the appeals to the Appellate Tribunal in bullet points,
Who Can Appeal:
- Any person aggrieved by an order under Section 107 (Appeals to Appellate Authority) or Section 108 (Revision by Revisional Authority) of the CGST Act, SGST Act, or UTGST Act.
- The Commissioner (on their own motion or upon request from the State/UT Commissioner) to challenge an order passed by the Appellate Authority or Revisional Authority.
Time Limits for Appeal:
- Appeals by aggrieved persons: Within three months from the date of communication of the order being appealed, or a date notified by the government, whichever is later.
- Applications by the Commissioner: Within six months from the date the order was passed, or a date notified by the government, whichever is later.
- Appellate Tribunal can allow appeals/applications after the time limit if there is sufficient cause shown. 3 months for appeals and applications, and 45 days for cross objections.
Admissibility of Appeal:
- The Appellate Tribunal may refuse to admit appeals where the tax/input tax credit/fine/fee/penalty involved does not exceed ₹50,000.
Commissioner’s Role:
- The Commissioner can examine orders from the Appellate Authority or Revisional Authority and direct a subordinate officer to apply to the Appellate Tribunal.
- Such applications are treated as appeals.
Cross-Objections:
- The party against whom an appeal is preferred can file cross-objections within 45 days of receiving the appeal notice.
- Cross-objections are treated as appeals.
Form and Fees:
- Appeals must be in the prescribed form, verified in the prescribed manner, and accompanied by the prescribed fee.
- Applications made to the tribunal must be accompanied by perscribed fees.
Pre-Deposit for Appeals:
- The appellant must pay:
- The full amount of tax, interest, fine, fee, and penalty admitted by them.
- 10% of the remaining disputed tax amount (in addition to the pre-deposit under Section 107(6)).
- The 10% disputed tax amount has a maximum limit of 20 crore rupees.
Pre-filing Penalty Payment for Appeals Against Penalty Orders
The Fiannce Bill 2025 introduces amendment a new proviso to sub-section (8) of Section 112 of the CGST Act. This provision mandates that before filing an appeal against a penalty order that does not involve a tax demand, the appellant must pay 10% of the penalty amount in addition to the fee specified in Section 107(6).
- Recovery proceedings for the balance amount are stayed until the appeal is disposed of if the pre-deposit is made.
Key Points from Rule 110(1) of the CGST Rules, 2017
Filing an Appeal to the Appellate Tribunal
Mode of Filing:
- Electronic Filing: Primarily through FORM GST APL-05.
- Manual Filing: Allowed only with specific permission from the Registrar, subject to conditions.
Provisional Acknowledgment:
- Issued immediately upon filing, whether electronic or manual.
Final Acknowledgment:
- Issued after removal of defects, if any.
- Indicates the appeal number.
- Date of Filing:
- If the order is uploaded on the common portal: Date of provisional acknowledgment.
- If the order is not uploaded: Date of submission/upload of self-certified copy of the order (within 7 days of filing FORM GST APL-05).
Appeal Treated as Filed:
- Only after the final acknowledgment is issued.
Appeal Fees:
- Based on the tax or input tax credit involved, subject to a minimum and maximum limit.
- No fee for appeals not involving tax, interest, fine, fee, or penalty demands.
Remember:
- Always consult with a tax professional for specific advice and guidance.
- Stay updated with the latest amendments and notifications.
- Adhere to the prescribed timelines and procedures to avoid penalties.