Staggered GST Appellate Tribunal filing rules ease portal load and set phased appeal windows for section 112 matters. Appeals and applications before the GST Appellate Tribunal arising from orders or decisions under sections 107 and 108 are to be filed, processed, heard and recorded electronically on the NIC portal. Because of the expected volume of filings and possible portal capacity constraints, the President has directed staggered filing of appeals under section 112 in successive time windows based on the date of the underlying appeal or notice on the common portal, with filing periods running from 24 September 2025 through 30 June 2026. The order also clarifies the meaning of the common portal and preserves the Tribunal's powers under section 112.