GST APPELLATE TRIBUNAL PORTAL

Appellate Tribunal

The Central Government constituted the ‘Goods and Services Tax Appellate Tribunal (‘GSTAT’ for short) under Section 109 of the Central Goods and Services Tax Act, 2017 (‘Act’ for short) to hear the appeals against the orders passed by the Appellate or Revisional Authorities under Section 107 or 108 of the Act. The GSTAT, in addition to hear the appeals against the orders of the Commissioner (Appeals), will adjudicate or examine cases of anti-profiteering under Section 171 of the Act. GSTAT is a National Tribunal having its Principal Bench at New Delhi and 31 other State Benches Located in the States and Union Territories and will have sittings in 44 different locations across the country.

GSTAT Portal

For easy filing of appeals and other procedures electronic portal has been created for the purposes of stakeholders. The GSTAT is the highest Court in the country on matters of fact in any litigation on GST. All appeals before the GSTAT are to be filed only in electronic form and manner, with facility for document upload. Appeals/applications, once filed on the e-filing portal of the GSTAT, are processed through the help of the Case Information System and Document Management System and all orders are also passed and uploaded on the website of the GSTAT, which is also the first Tribunal in the Country to go digital from its very inception. All concerned stakeholders in a GST litigation will be to a get a live update of developments in their cases. The hearings in the GSTAT are in hybrid mode affording the facility to opt for a physical hearing to attend it electronically from any remote location.

Domain name

The domain name of the GST portal is ‘efiling.gstat.gov.in’

Dash Board

Once the domain name is entered the main dash board will appear. The following menus are present-

• About us – not yet updated;
• Help Center – the following will be appear once this menu is clicked-

• e-filing user manual (it can be downloaded);
• Bharatkhosh – User Guide is available which can be downloaded. This guide prescribes the procedure for making payment of fees to appeal, pre-deposit etc. in the Bharatkosh portal;
• Contact us – not yet updated; The stakeholder may share his/her feedback and website experience or suggestion for future improvement;
• Report an issue – the stakeholder may enter the issue he is facing. A form will appear in which all the information is to be filled by the Stakeholder and also enter the issue and upload the required documents in support of the issue.
• FAQ – The following questions are answered in this-

• What is the GSTAT portal and who can use it?
• How do I get started?
• How to log into the portal? Are there any pre-requisites for filing application/petition online?
• What are the key GSTAT forms?
• Are there any pre-deposit requirements for filing an appeal?
• How are court fees for appeals paid on the portal?
• What will happen after filing the appeal? Whether acknowledgement will be got by the filer?
• How will the user know if there are any defects in the filed appeal/application?
• Are hearings conducted physically or can be attended online?
• Do users need to submit anything offline?
• To whom the user report in case of queries?
• To know about the listing of the cases?
• What are the file sizes to be uploaded on the portal?
• What are the different scenarios if the payment on the Bharatkhosh portal is failed?

• Register – The user is to choose the user type as to whether he is-

• Tax payer;
• Tax Official;
• Temp ID;
• TDS deductor;
• UIN ID;
• TCS ID;
• Authorised Advocate/Legal Representative;
• Department Authorised Representative;
• Other user.

• Login.

Other details

• Cause list – The litigant can down load the cause list for a particular day in respect of a particular Bench.
• Case Status – the parties can know the status of cases whether the case is open, inactive, closed or re-opened due to a violation of probationer community control.
• Notice – Notice is the legal concept describing a requirement that a party be aware of legal process affecting their rights, obligations or duties.
• Judgement – The user may obtain the judgment of any Bench on a particular date.

Advisories

The following advisories are issued on the portal-

1. Pre-Deposit;

2. On line Court fees payment;

3. Know your token details;

4.Help Center Guidelines;

5. SOP – BO to BO transfer;

6. SOP - Security Code – Regeneration process.

GSTAT Facilities

The following facilities are available (but not updated till now)-

• Case Confirmation System (CIS);
• Notifications
• Help and support;
• User Guides and FAQs;
• Security;
• E-filing;
• Case tracking;

Video

The following instructional videos can be viewed by the user-

• Registration;
• Appeal -E filing;
• Uploading documents;
• Appeal re-filing;
• Additional Document filing.

Statistics

As on date-

• 86827 users have registered on the portal;
• 16246 Advocates have registered on the portal;
• 94721 e-appeals have been filed;
• 910 – e-applications have been filed;
• In the current month (October 2026) 3698 e-appeals have been filed;
• In the current month (October 2026) 145 e-applications have been filed.