Presidential Order on Staggered Filing of Appeals Before GST Appellate Tribunal and Guidelines to Manage Portal Capacity and Ensure Smooth Processing

Staggered filing schedule for GSTAT appeals to manage portal capacity and prevent system overload during electronic submissions.

All appeals under sections 107 and 108 of the CGST Act must be filed and processed electronically on the common portal per rule 115, and, to mitigate portal capacity and concurrency issues, the President-exercising powers under rule 123-directs a staggered filing schedule. The schedule allocates distinct filing windows for appeals grouped by the date the Form GST APL 01, GST APL 03 or notice in Form GST RVN 01 was filed or issued on the common portal, with all windows ending no later than the terminal date, and preserves the Tribunal's powers under subsection (6) of section 112.