Lakshmikumaran & Sridharan logo
    GSTAT Resources

    GSTAT E-Filing Guide

    Step-by-step guide to electronic filing of appeals before the GST Appellate Tribunal

    gstat-procedure-rules-2025cgst-act-section-112

    Is e-filing mandatory for GSTAT appeals?

    Yes. The GSTAT (Procedure) Rules, 2025 require all appeals, cross-objections and interlocutory applications to be filed electronically through the GSTAT portal with a valid digital signature. Manual filing is not accepted except where the Tribunal specifically permits it.
    Pre-Filing Checklist (28 Points)

    Complete this checklist before starting your e-filing process

    Progress0%

    0 of 28 items completed

    1. Copy of order against which appeal is filed (self-certified or certified from issuing authority)
    2. Proof of pre-deposit payment (challan/acknowledgement)
    3. Original order passed by adjudicating authority
    4. First appellate authority order (if applicable)
    5. All correspondence with GST department
    6. Detailed grounds of appeal (typed, signed)
    7. List of documents to be relied upon (index)
    8. Supporting case laws and citations
    9. Vakalatnama/Authorization letter (if represented by CA/Advocate)
    10. Copy of GSTIN registration certificate
    11. PAN card copy of appellant
    12. Address proof of appellant
    13. Email ID and mobile number (updated on GST portal)
    14. Calculation sheet for disputed demand
    15. Calculation of pre-deposit amount
    16. DRC-03 details (if pre-deposit made via DRC-03)
    17. Board resolution/authorization (for companies)
    18. Partnership deed (for partnerships)
    19. Certificate of incorporation (for companies)
    20. Memorandum of appearance (GSTAT FORM-04)
    21. Documents translated to English (if in regional language)
    22. Affidavit for translation (if applicable)
    23. All documents bookmarked and indexed
    24. Documents scanned at 300 DPI in color
    25. Single consolidated PDF created
    26. PDF size under 20 MB
    27. Proper pagination throughout document
    28. Digital signature ready
    Step-by-Step E-Filing Process
    1

    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'
    2

    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)
    3

    Add Parties & Representatives

    • Fill respondent details (department information)
    • Add authorized representative details
    • Upload vakalatnama/authorization letter
    • Provide contact details (email, mobile)
    4

    Enter Demand Details

    • Specify tax amount disputed (CGST/SGST/IGST)
    • Enter penalty amount (if applicable)
    • Mention interest amount
    • Provide pre-deposit details and proof
    5

    Draft Case Details

    • Enter detailed grounds of appeal
    • List issues involved
    • Provide brief case summary
    • Mention relief sought
    6

    Upload Documents

    • Upload consolidated PDF with proper index
    • Ensure bookmarks match index
    • Verify file size (max 20 MB)
    • Check document quality (300 DPI, color)
    7

    Review Checklist

    • System-generated checklist verification
    • Confirm all mandatory fields completed
    • Verify document upload successful
    • Check contact details accuracy
    8

    Pay Filing Fees

    • Calculate applicable fees
    • Select payment mode (net banking/card)
    • Complete online payment
    • Save payment acknowledgement
    9

    Preview & Submit

    • Review complete appeal draft
    • Verify all details one final time
    • Apply digital signature
    • Submit appeal
    10

    Save Acknowledgement

    • Download acknowledgement receipt
    • Note appeal reference number
    • Save confirmation email
    • Track appeal status regularly
    Technical Requirements

    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

    Common Errors & Solutions

    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.

    Quick Navigation
    ← Back to Home→ GSTAT Forms→ Filing Timelines→ Pre-Deposit Calculator
    Related Resources

    E-filing involves several technical requirements, covered in this guide.

    Useful Tools
    Download Checklist