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    GSTAT Resources

    Appeal Filing Guidelines

    Comprehensive step-by-step guidelines for filing appeals before GSTAT

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    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.
    Frequently Asked Questions About GSTAT Appeal Filing

    How long do I have to file an appeal before GSTAT?

    A taxpayer has 3 months to file the appeal, while the Department has 6 months. The procedure is governed by the GSTAT (Procedure) Rules, 2025.

    💡 The period runs from the date of the appellate authority order you wish to challenge.

    What pre-deposit must I pay to file the appeal?

    The pre-deposit is 10% of the disputed tax, capped at Rs. 20 crore CGST plus Rs. 20 crore SGST (Rs. 40 crore for IGST), and this is in addition to the Section 107 pre-deposit. For penalty-only orders it is 10% of the disputed penalty amount under Section 112(8) read with Section 107(6)(b), effective from October 1, 2025.

    💡 The pre-deposit can be paid using the electronic credit ledger or the cash ledger.

    How is the filing fee calculated?

    The filing fee is Rs. 1,000 for every Rs. 1,00,000 of tax in dispute (or the difference in rate of tax), subject to a minimum of Rs. 5,000 and a maximum of Rs. 25,000.

    💡 Miscalculating this fee, or missing the minimum or maximum limits, is a common cause of rejection.

    Which form is used to file the appeal?

    The appeal is filed as an Appeal Memorandum in Form GST APL-05. Cross-objections use Form GST APL-06, and interlocutory applications use GSTAT FORM-01.

    💡 Using the wrong form or omitting signatures and verification can lead to dismissal.

    What documents are mandatory when filing?

    The mandatory set includes:
    • Copy of the appellate authority order (certified by the authorized representative or issuing authority) with a copy of the original order
    • Proof of service of the order
    • Pre-deposit payment proof
    • Appeal memorandum (Form GST APL-05)
    • List of documents in chronological order

    💡 A vakalatnama and authorization letter are also needed where the appellant is represented.

    Can I adjust an earlier DRC-03 payment against the pre-deposit?

    Yes. DRC-03 payments can be adjusted against the pre-deposit, and intimation is made to the jurisdictional officer as noted in Circular 224/18/2024.

    💡 Filing without proper pre-deposit intimation is a frequent procedural error.

    How long do I have to file cross-objections?

    Cross-objections are filed in Form GST APL-06 within 45 days of the appeal notice, extendable by a further 45 days, with a fee of Rs. 5,000.

    💡 Cross-objections are separate from the main appeal memorandum in Form GST APL-05.

    When must the respondent file a reply to the appeal?

    A reply to the appeal is filed by the respondent within 1 month of receipt under Rule 36, with a fee of Rs. 5,000.

    💡 A rejoinder under Rule 37 follows within 1 month, or as specified by the bench, also with a Rs. 5,000 fee.

    Do documents in another language need to be translated?

    Yes. Documents should be arranged in chronological order with an English translation, and a proper index with page numbers and signatures should be prepared.

    💡 A clear index helps the registry process the appeal without objections.

    What are the sequential steps to complete the filing?

    The filing follows four stages: pre-filing preparation (obtaining the order and arranging the pre-deposit), pre-deposit payment, document preparation (Form GST APL-05, fee, indexed documents), and appeal submission within the prescribed timeline with an acknowledgment receipt from the registry.

    💡 Obtaining the acknowledgment receipt confirms the appeal has been registered.

    Step-by-Step Filing Process
    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 GST APL-05 (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 GST APL-05)
    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

    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 (GST APL-05 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
    ← Back to Main Site→ Common Forms & Templates→ Filing Timelines→ Merit Evaluation Checklist→ Precedent Database
    Filing Checklist
    □ Pre-deposit with intimation
    □ Form GST APL-05 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
    Resources
    • Merit Evaluation Checklist• GSTAT Procedure Rules 2025• CGST Act Section 109• Common Forms & Templates• GSTAT Official Website

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