GSTAT E-Filing Guide
Step-by-step guide to electronic filing of appeals before the GST Appellate Tribunal
Is e-filing mandatory for GSTAT appeals?
Is e-filing mandatory for GSTAT appeals?
💡 A valid digital signature must be ready before the filing process begins.
How do I access and log in to the GSTAT portal?
💡 The email ID and mobile number used should be the ones updated on the GST portal.
What document format does the GSTAT portal require?
💡 Scanned pages should be captured at 300 DPI in color for legibility.
What is the maximum file size for an uploaded document?
💡 Verifying file size before upload helps avoid upload failures.
What are the page and formatting requirements?
💡 Documents in a regional language should be translated to English, with an affidavit for translation where applicable.
What type of digital signature is needed?
💡 Having the digital signature ready in advance keeps the final submission step smooth.
How are filing fees paid on the portal?
💡 If a payment is debited but not reflected, the bank may need to be contacted after clearing browser cache and cookies or trying another browser.
What details are entered for the disputed demand?
💡 Where the pre-deposit is made via DRC-03, those details should be recorded as part of the supporting documents.
What happens if the registry finds defects in the filing?
💡 Non-compliance with the technical requirements can also lead to defect objections from the registry.
What can be done if the filing timeline is missed?
💡 Keeping records of the cause of delay supports the condonation request.
What should be saved after submission?
💡 The reference number is the key identifier for following the appeal through the process.
Complete this checklist before starting your e-filing process
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Access GSTAT Portal & Login
- Visit official GSTAT portal (link to be provided)
- Login using GST portal credentials
- Navigate to 'File Appeal' section
- Select 'New Appeal under Section 112'
Fill Basic Details
- Select appropriate bench jurisdiction
- Choose case type (Main Appeal/Cross-Objection/Application)
- Enter order details (order number, date, authority)
- Provide appellant details (name, GSTIN, PAN)
Add Parties & Representatives
- Fill respondent details (department information)
- Add authorized representative details
- Upload vakalatnama/authorization letter
- Provide contact details (email, mobile)
Enter Demand Details
- Specify tax amount disputed (CGST/SGST/IGST)
- Enter penalty amount (if applicable)
- Mention interest amount
- Provide pre-deposit details and proof
Draft Case Details
- Enter detailed grounds of appeal
- List issues involved
- Provide brief case summary
- Mention relief sought
Upload Documents
- Upload consolidated PDF with proper index
- Ensure bookmarks match index
- Verify file size (max 20 MB)
- Check document quality (300 DPI, color)
Review Checklist
- System-generated checklist verification
- Confirm all mandatory fields completed
- Verify document upload successful
- Check contact details accuracy
Pay Filing Fees
- Calculate applicable fees
- Select payment mode (net banking/card)
- Complete online payment
- Save payment acknowledgement
Preview & Submit
- Review complete appeal draft
- Verify all details one final time
- Apply digital signature
- Submit appeal
Save Acknowledgement
- Download acknowledgement receipt
- Note appeal reference number
- Save confirmation email
- Track appeal status regularly
Document Format
Single PDF file with proper indexing
File Size
Maximum 20 MB per document
Scanning Quality
300 DPI, color scan
Page Size
A4 size (210 × 297 mm)
Text Formatting
Double spacing, justified alignment
Bookmarking
All documents bookmarked as per index
Page Numbering
Continuous pagination throughout
Digital Signature
Valid Class 2 or Class 3 DSC
Document Upload Failure
Solution: Reduce file size by optimizing PDF compression. Ensure each file is under 20 MB per document. Use PDF/A format if possible.
Payment Gateway Issues
Solution: Clear browser cache and cookies. Try different browser. Ensure sufficient balance in account. Contact bank if payment debited but not reflected.
Defect Rectification
Solution: Registry provides 7 days to rectify defects. Respond promptly with corrected documents. Failure to rectify may result in appeal dismissal.
Timeline Missed
Solution: File condonation application (GST APL-07) with detailed reasons. Provide supporting evidence. GSTAT has discretion to condone delay with sufficient cause.