GSTAT Resources
Appeal Filing Guidelines
Comprehensive step-by-step guidelines for filing appeals before GSTAT
What are the core requirements for filing a GSTAT appeal?
File Form GST APL-05 within 3 months of the appellate order, pay a 10% pre-deposit on the disputed tax (capped at ₹20 crore CGST + ₹20 crore SGST, in addition to the Section 107 pre-deposit), attach a certified copy of the order, and serve the respondent. Procedure is governed by the GSTAT (Procedure) Rules, 2025.
Step-by-Step Filing Process
Follow these sequential steps to ensure proper filing of your GSTAT appeal.
1
Pre-Filing Preparation
• Obtain copy of appellate authority order (self-certified or certified from authority)
• Calculate and arrange pre-deposit amount
• Gather all relevant documents and evidence
• Prepare legal grounds and case law references
2
Pre-Deposit Payment
• Pre-deposit: 10% of tax (max 20 crores CGST/SGST, 40 crores IGST) / 10% of disputed penalty amount (in case of penalty-only orders)
• For penalty-only orders: 10% of penalty amount as per Section 112(8) read with Section 107(6)(b) (effective from October 1, 2025)
• Can use electronic credit ledger or cash ledger
• Adjust DRC-03 payments against pre-deposit
• Intimation to jurisdictional officer (Circular 224/18/2024)
3
Document Preparation
• Fill Form GSTAT-1 (Appeal Memorandum)
• Pay filing fee: Rs. 1,000 per Rs. 1,00,000 of tax in dispute OR difference in rate of tax (min Rs. 5,000, max Rs. 25,000)
• Prepare comprehensive list of documents
• Arrange documents in chronological order with English translation
• Create proper index with page numbers and signatures
4
Appeal Submission
• Submit appeal within prescribed timeline (Taxpayer: 3 months, Department: 6 months)
• Include all required documents and annexures
• Pay prescribed filing fees
• Obtain acknowledgment receipt from registry
Essential Document Checklist
Mandatory Documents
Copy of appellate authority order (certified by authorized representative or issuing authority) along with copy of original order
Proof of service of the order
Pre-deposit payment proof
Appeal memorandum (Form GSTAT-1)
List of documents (chronological)
Supporting Documents
Lower authority proceedings record
Relevant correspondence
Case law and precedents
Technical/expert reports (if any)
Vakalatnama and authorization
Common Filing Mistakes & Additional Filings
Avoid these common mistakes that lead to rejection or dismissal of appeals.
Common Mistakes
Filing Fee Miscalculation
Incorrect calculation of Rs. 1,000 per Rs. 1,00,000 or missing min/max limits
Pre-deposit Issues
Filing without proper pre-deposit intimation or incorrect calculation
Form & Signature Errors
Using wrong forms (GSTAT-1 for appeals, GST APL-06 for cross-objections, GSTAT FORM-01 for interlocutory applications) or missing signatures/verification
Additional Filing Options
Cross-Objections (Form GST APL-06)
45 days from appeal notice (extendable by 45 days), Rs. 5,000 fee
Reply to Appeal (Rule 36)
Within 1 month of receipt, Rs. 5,000 fee, by respondent
Rejoinder (Rule 37)
Within 1 month or as specified by bench, Rs. 5,000 fee
Quick Navigation
Filing Checklist
□ Pre-deposit with intimation
□ Form GSTAT-1 filled
□ Filing fee paid (min Rs. 5,000)
□ Documents indexed & signed
□ Order copy certified
□ Filing within time limit
□ Vakalatnama attached
□ English translation (if needed)
□ Authorization letter included