TaxTMI 
TaxTMI 
TaxTMI 
The GSTAT Procedure Rules, 2025, were notified on 24th April 2025 vide G.S.R. 256(E). This article lists all documents required for filing an appeal to the GST Appellate Tribunal.
Mode of Filing GSTAT Appeal
Rule 18 mandates online filing through the GSTAT Portal. The appeal format is prescribed under the CGST/SGST/UTGST Rules, 2017.
Key Points:
- One appeal suffices for multiple SCNs or demands in the same order (Rule 18(2))
- Separate forms required for multiple orders-in-original (Rule 18(3)(a))
- Joint appeals not permitted (Rule 18(3)(b))
Documents Required for GSTAT Appeal
1. Appeal Form (Rule 18)
The form must contain:
- Cause title: 'In the Goods and Service Tax Appellate Tribunal'
- Reference to the impugned order
- Consecutively numbered paragraphs
- Full name, parentage, GSTIN, and address of parties
2. Certified Copy of Impugned Order (Rule 21)
For appeals against original orders:
Certified copy of the adjudicating authoritys order
For appeals against appellate/revisional orders:
Certified copy of appellate order AND original order
Rule 2(f) defines certified copy as original copy received by party, department-authenticated copy, or copy certified by authorized representative.
3. Relied Upon Documents (Rule 21)
All supporting documents must be:
- Clearly legible
- Properly paginated
- Indexed
- Firmly tagged
4. Authorization Documents (Rules 28 and 72)
Required documents:
- An authorization letter empowering the signatory
- Vakalatnama with stamp duty as per High Court rules
- Memorandum of Appearance (GSTAT FORM-04)
5. Verification and Signature (Rules 20 and 22)
Every appeal requires:
- Signature of appellant or authorized representative
- Verification by the signatory
- Certification of documents as true copies
6. Grounds of Appeal (Rule 20)
Requirements:
- Concise grounds under distinct heads
- Consecutive numbering
- Double spacing on A4 paper
7. English Translation (Rule 23)
For non-English documents:
- Translation agreed by both parties, OR
- Translation certified by an authorized representative
Appeals will not be listed without English translations.
8. Fee Payment Proof (Rule 21)
Fees as per Rule 110(5) of CGST Rules. Payment through the GSTAT Portal.
Fee Structure:
Purpose | Amount |
|---|---|
Appeals | As per the CGST Rules |
Interlocutory Applications | Rs. 5,000 |
Record Inspection | Rs. 5,000 |
9. Respondent Details (Rule 33)
- Taxpayer appeals: Commissioner as respondent
- Commissioner appeals: Taxpayer as respondent
10. Documents for Interlocutory Applications (Rule 29)
For stay, condonation of delay, or early hearing:
- Affidavit supporting the application
- GSTAT FORM-01 containing GSTIN, appeal number, purpose, statement of facts, grounds, and prayer
11. Statement on Document Condition (Rule 30)
For defaced or damaged documents:
- Mention the condition in the Index
- Get verification from the receiving officer
Frequently Asked Questions (FAQs)
Q1. Can I file a GSTAT appeal offline?
No. Rule 18 mandates online filing through the GSTAT Portal only.
Q2. What is a certified copy under GSTAT Rules?
Rule 2(f) defines it as original copy received by the party, department-authenticated copy, or copy certified by an authorized representative.
Q3. Is Vakalatnama mandatory for GSTAT appeal?
Yes, if filing through an authorized representative. It must be stamped as per High Court rules.
Q4. Can multiple persons file a joint appeal?
No. Rule 18(3)(b) prohibits joint appeals. Each aggrieved person must file separately.
Q5. How many appeal forms are needed for multiple orders-in-original?
One form per order-in-original as per Rule 18(3)(a).
Q6. Who should be made a respondent in the taxpayers appeal?
The Commissioner must be made a respondent as per Rule 33(1).
Q7. Can I file an appeal without an English translation of documents?
Yes, but the appeal will not be listed for hearing until translations are filed.
Q8. What is the fee for an interlocutory application?
Rs. 5,000 as per the Schedule of Fees.
Q9. Is an affidavit required for a stay application?
Yes. Rule 29 requires an affidavit with GSTAT FORM-01 for all interlocutory applications.
Q10. What if my documents are damaged or defaced?
Rule 30 requires mentioning the condition in the Index and getting verification from the receiving officer.
Q11. Can I add new grounds during the hearing?
No. Rule 31 states appellant cannot urge grounds not in appeal form, except with the Tribunals leave.
Q12. What details are required in GSTAT FORM-04?
Memorandum of Appearance requires details of the authorized representative, party represented, and authorization confirmation.