TaxTMI 
TaxTMI 
TaxTMI 
If you’ve been holding off on filing a GST appeal because the Tribunal wasn’t working, your time has finally come.
Yes, the GST Appellate Tribunal (GSTAT) is becoming functional very soon. The President is appointed, benches are in place, and the government notification can drop any day now.
But here’s the thing: once it opens, the clock starts ticking. You’ll only have a short window to act. No extensions, no grace periods.
So before the panic begins, here are 7 key facts you should know — explained in a way that makes sense, even if you’re not a tax expert.
1. You’ll Have Only 3 Months to File Your Pending GST Appeals
As soon as GSTAT officially opens, you’ll get time till June 30, 2026, to file appeals that were stuck due to the tribunal not being operational earlier. That’s under Section 112 of the CGST Act.
If you miss this window, you may lose your chance to challenge the order. So don’t wait for the notification — get your draft appeal and documents ready now.
2. Missed the 3-Month Window? You Might Get Another Chance — But It’s Not Guaranteed
Yes, the law allows a condonation of delay for another 3 months. But it’s not automatic. You’ll need to give a solid reason and hope the Tribunal accepts it.
So don’t depend on this second chance. It’s better to be safe than sorry. Prepare now and file on time.
3. GSTAT Appeals Will Be Filed Online — No Physical Submissions
Welcome to the digital age. GSTAT appeals will be filed through Form APL-05 on the GST portal. No more paperwork or courier headaches.
Here’s how the fees work:
- Rs. 1,000 per Rs. 1 lakh in dispute (up to Rs. 25,000)
- If your case doesn’t involve tax (say, procedural issues), you’ll pay Rs. 5,000 flat
Make sure your DSC (Digital Signature Certificate) is ready, and the authorised signatory is set up on the portal.
4. You’ll Have to Pay 20% of Disputed Tax as Pre-Deposit
To file your appeal, you’ll need to deposit 20% of the tax amount youre disputing.
Already paid 10% in the first appeal? Great — now just pay the remaining 10%.
Good news: you can pay this using Input Tax Credit (ITC). Even the Supreme Court has confirmed this. So check your credit balance before planning any cash outflow.
5. Upload All Supporting Docs Within 7 Days of Filing
Once you file your appeal online, the work isn’t done. You must upload:
- The certified copy of the order
- Proof of fee and pre-deposit
- Full appeal memo
- Translations, if needed
And all this has to be submitted within 7 days. Miss this deadline, and your appeal might be marked incomplete or even rejected.
6. Hybrid Hearings Will Be Allowed — But They’ll Move Fast
GSTAT hearings will be hybrid, which means you can appear online or in person. That’s a huge relief.
But don’t expect never-ending delays. You’ll get:
- Only 3 adjournments
- Final orders to be uploaded within 30 days
So keep your side ready well in advance. No last-minute scrambling.
7. Don’t Get Casual — Even Small Mistakes Can Get Your Appeal Bounced
This isn’t a place where you can fix things later. If your appeal has errors or missing documents, the Registrar can reject it for corrections.
And if you’re already past the deadline, you might not get another chance.
So take this seriously. Start preparing now, double-check your paperwork, and be ready to hit submit the day GSTAT opens.
What You Should Do Right Now
If your business has any GST orders that need to be appealed, don’t wait for the notification to drop.
Here’s your action plan:
- Make a list of all appealable orders
- Draft your Form APL-05
- Arrange for the additional 10% pre-deposit (use ITC if possible)
- Get your documents ready to upload
- Set reminders for all deadlines