GSTAT Resources
Documentation Requirements
Complete guide to documentation requirements for GSTAT appeals with checklists and templates
Main Appeal Requirements
Critical: All main appeal documents must be filed together electronically. Incomplete documentation leads to delays.
Mandatory Filing Requirements
Electronic Filing (Form GST APL-05)
Appeal must be filed electronically, signed and verified by appellant or authorized representative
Filing Fee (Rule 110(5))
Rs. 1,000 per Rs. 1,00,000 of tax/input tax credit (minimum Rs. 5,000, maximum Rs. 25,000)
Pre-deposit (Rule 112(8))
10% of tax amount (max 20 crores each CGST/SGST, 40 crores IGST) or 10% of penalty
Additional Filing Types
Reply to Main Appeal (Rule 36)
- • Within 1 month of receipt
- • Standard fee: Rs. 5,000
- • Filed by respondent/assessee
Cross-Objections (Rule 35)
- • Form GST APL-06
- • Within 45 days (extendable by 45 days)
- • Standard fee: Rs. 5,000
Rejoinder (Rule 37)
- • Within 1 month or as specified
- • Standard fee: Rs. 5,000
- • Filed by petitioner
Interlocutory Applications (Rule 29)
- • GSTAT FORM-01
- • Supporting affidavit required
- • Fee: Rs. 5,000 (Rule 119(2))
Critical Procedural Points
Limitation & Filing Rules
- • Single appeal per order - cannot combine multiple orders
- • Separate appeals required for multiple orders in original
- • Joint appeals not permitted - each affected person must file separately
- • Backlog appeals limitation: 30.06.2026 (56th GST Council meeting)
Pre-deposit Special Provisions
- • Can be made from electronic credit ledger or cash ledger
- • DRC-03 payment can be adjusted against pre-deposit
- • Intimation to jurisdictional officer required (Circular 224/18/2024)
- • For penalty-only orders: Pre-deposit requirement is 10% of penalty amount as per Section 112(8) read with Section 107(6)(b), subject to Central Government notification
Document Formatting Standards
Physical Requirements
Paper Size:A4 (210 x 297 mm)
Margins:2.5 cm on all sides
Font:Times New Roman, 12pt
Line Spacing:1.5 lines
Organization Requirements
Sequential page numbering
Proper indexing of documents
Clear section headers
Chronological arrangement
Quality Standards
- • All documents must be legible and clear
- • Photocopies should be of good quality
- • No torn or damaged pages accepted
- • Erasures and overwriting should be avoided
Electronic Filing Requirements
GSTAT accepts electronic filing through its dedicated portal with specific technical requirements.
File Format Requirements
Primary Documents:
PDF
Maximum File Size:
10 MB
Naming Convention:
Prescribed Format
Digital Signatures
• Class 2 or Class 3 Digital Signature required
• Valid certificate from licensed certifying authority
• Advocate should have valid enrollment
• Time-stamping for authenticity
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Important Notes
Proper documentation is critical for appeal success. Ensure all documents are complete, certified, and properly indexed before filing.