GSTAT Resources

GSTAT Filing Timelines

Critical deadlines and procedural timelines for GSTAT appeals and related processes

What is the time limit for filing an appeal before GSTAT?

Under Section 112(1) of the CGST Act, 2017, an appeal to GSTAT must be filed within three months from the date on which the order of the Appellate Authority or Revisional Authority is communicated to the appellant. GSTAT may, on sufficient cause, condone a further delay of up to three months under Section 112(6).

Critical Filing Deadlines

Important: All timelines are mandatory and failure to comply may result in dismissal of appeals.

3 Months

Appeal Filing Period (Section 112(1)) cgst-act-section-112

From date of communication of appellate authority order

3 Months Additional

Condonation of Delay (Section 112(6)) cgst-act-section-112

Additional period for filing with sufficient cause

7 Days

Defect Rectification

Time to rectify defects pointed out by registry

1 Month

Reply to Appeal (Rule 36)

Respondent files reply within 1 month of receipt

Pre-Filing Requirements Timeline

Step 1: Pre-deposit Payment

Pre-deposit: 10% of disputed tax amount (capped at ₹20 crore each for CGST/SGST and ₹40 crore for IGST) OR 10% of disputed penalty amount for penalty-only orders. Must be completed before filing the appeal - not after.

Timeline: As soon as appellate order is received

Step 2: Document Preparation

Gather certified copies, case records, and supporting documents

Timeline: 30-60 days before 90-day deadline expires

Step 3: Appeal Filing

Submit complete appeal with all required documents

Timeline: Taxpayer: 3 months, Department: 6 months from order date or from the notified date for GSTAT operationalization, whichever is later (Section 112(3))

Post-Filing Process Timeline

Registry Scrutiny

5-10 days

Initial review for completeness and compliance

Defect Notice (if any)

Within 15 days

Registry issues notice for any deficiencies

Registration & Listing

30-45 days

Appeal registered and listed for hearing

First Hearing

60-90 days

From date of registration, depending on case load

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Resources

• Merit Evaluation Checklist • GSTAT Procedure Rules 2025 • CGST Act Section 109 • Common Forms & Templates • Appeal Filing Guidelines • GSTAT Official Website