GST Appellate Tribunal (GSTAT): Rules, Fees, and Appeal Process

GSTAT has a Principal Bench in New Delhi and State Benches notified for different locations. The Tribunal includes judicial and technical members, with bench composition and jurisdiction governed by the applicable law and notifications.

A person aggrieved by an order covered by Section 112 can appeal to GSTAT, subject to statutory conditions. This can include a taxpayer and, where the law permits, the concerned revenue authority.

For demand-related appeals, Rule 110(5) prescribes Rs. 1,000 for every Rs. 1 lakh of tax or input tax credit involved, or the relevant fine, fee, or penalty, subject to a maximum of Rs. 25,000. The current GSTAT portal separately lists Rs. 5,000 for refund, registration, recovery, LUT, and other specified order types.

Current GSTAT filing instructions require key case documents to be uploaded with Form GST APL-05. The exact supporting evidence depends on the dispute, but the filing should establish the impugned order, facts, grounds, payments, and representation.

• Show Cause Notice, where relevant.
• Order-in-Original and Order-in-Appeal, as applicable.
• Statement of facts.
• Grounds of appeal and prayer.
• Supporting evidence relied upon in the dispute.
• Details or proof of applicable pre-deposit and court fee.
• Authorisation in favour of a tax professional or vakalatnama for an advocate, where applicable.
• Relevant higher-court order or additional document permitted by the Tribunal.

1. Identify the appealable order

Check the order, authority, communication date, disputed issues, and applicable limitation period.

2. Calculate the required payments

Determine admitted dues, the Section 107(6) amount already paid, the additional Section 112(8) pre-deposit, and the applicable GSTAT filing fee.

3. Prepare the appeal documents

Prepare the statement of facts, grounds of appeal, prayer, supporting evidence, and representation documents.

4. File Form GST APL-05 electronically

Submit the taxpayer appeal through the GSTAT e-filing portal with the required documents and payment details.

5. Complete scrutiny and address defects

Respond to Registry defects or requests for additional documents within the permitted period.

6. Attend the hearing and receive the order

Present the case at the notified hearing. GSTAT may confirm, modify, annul, or remand the impugned order, subject to the statutory framework.

GSTAT can confirm, modify, or annul an order under appeal and can remand a matter for fresh adjudication or decision. It can also exercise specified powers of a civil court for matters such as summoning persons and requiring documents, subject to the Act and procedural rules.

• Regulate its procedure subject to the GST laws, rules, and principles of natural justice.
• Receive evidence and require production of relevant documents within its statutory powers.
• Rectify an error apparent on the face of the record within the statutory framework.
• Enforce its orders in the manner provided by the GST law.

The GSTAT Procedure Rules, 2025 provide the procedural framework. Current GSTAT instructions require scrutiny of Form APL-05 for relevant copies of the Show Cause Notice, Order-in-Original, Order-in-Appeal, statement of facts, grounds of appeal, pre-deposit, and court-fee details, where required.

The taxpayer should also upload authorisation issued to a tax professional or a vakalatnama executed in favour of an advocate, where applicable. The Principal Bench's 14 May 2026 instruction extended the initial filing and scrutiny guidelines through 31 December 2026.

No. The route depends on the type of order and the authority that passed it. A taxpayer should determine whether the order falls within Section 112 and whether the required first appeal has already been decided. Some GST matters have separate statutory appeal, review, or advance-ruling routes.

A GST dispute can affect cash flow through admitted dues, statutory pre-deposits, filing fees, professional fees, and the timing of recovery. Separate these amounts from routine operating expenses and maintain liquidity for payroll, suppliers, taxes, and other commitments.

Example

A 38-year-old manufacturing entrepreneur in Pune is assessing a GSTAT appeal involving Rs. 12 lakh of remaining disputed tax. The business can map the additional pre-deposit, filing fee, professional costs, and expected operating cash needs before deciding how to fund the requirement. This example is for planning only and does not indicate appeal outcome or loan approval.

A Bajaj Finance Business Loan is separate from GSTAT proceedings and does not pay, reduce, decide, or settle a tax dispute. Subject to business loan eligibility, credit assessment, applicable terms, and permitted end use, eligible businesses can consider commercial financing for requirements such as working capital, equipment, technology, or expansion.

1. Start the application

Visit the Business Loan page and select ‘Check Loan Offer’. Enter your mobile number and verify it using the OTP.

2. Provide your details

Enter the requested personal and business information, including your name, PAN, date of birth, PIN code, and banking information.

3. Choose your loan requirement

Enter the required amount and select Term Loan, Flexi Term, or Flexi Hybrid Term Loan.

4. Select the repayment tenure

Choose a repayment tenure from 12 months to 96 months, based on the available options and your repayment capacity.

5. Review and submit

Review the information, complete the required verification and KYC steps, and submit the application for processing.