Glossary
Defined terms used across the GSTAT appellate process. Each definition points to the underlying statutory source in the source register.
A
Adjudicating Authority
The officer designated under the CGST Act to pass orders determining tax liability, interest, and penalty in the first instance.
Admitted Tax
The portion of tax demanded that is not disputed and must be paid in full before any pre-deposit is computed on the disputed amount.
Appellate Authority
The first appellate forum constituted under section 107 of the CGST Act whose orders are appealable to GSTAT.
Authorised Representative
A person authorised under Section 116 of the CGST Act to appear before GST authorities and the GSTAT.
C
Cause List
The daily list of cases listed for hearing before a bench of the GSTAT.
Certified Copy
A copy of the impugned order certified by the issuing authority, required to be filed with the appeal.
CGST Act, 2017
The Central Goods and Services Tax Act, 2017, the principal Central legislation governing GST in India.
CGST Rules, 2017
Rules framed under the CGST Act prescribing procedural requirements.
Condonation of Delay
Discretionary relief allowing late filing of an appeal where the appellant shows sufficient cause; GSTAT may condone delay up to a further three months.
Cross-Objection
A respondent in an appeal before GSTAT may file a memorandum of cross-objection within forty-five days of receipt of notice of the appeal.
D
Departmental Appeal
Appeal filed by a tax officer authorised by the Commissioner under Section 112(3) of the CGST Act.
Disputed Tax
The portion of tax demand challenged in appeal, on which the statutory percentage of pre-deposit is computed.
Division Bench
A two-member bench comprising one Judicial and one Technical Member that hears matters not assigned to a single bench.
F
First Appeal
Appeal filed before the Appellate Authority under Section 107 of the CGST Act against an Order-in-Original.
FORM GST APL-05
Form prescribed for filing an appeal before GSTAT under the CGST Rules.
FORM GST APL-06
Form prescribed for a cross-objection memorandum filed before GSTAT.
FORM GST APL-07
Form prescribed for appeal filed by the department under section 112(3).
FORM GST APL-08
Form prescribed for an application for rectification of an order passed by GSTAT.
G
GSTAT
Goods and Services Tax Appellate Tribunal, the specialised forum constituted under section 109 of the CGST Act to hear appeals against orders of the Appellate or Revisional Authority.
GSTAT (Procedure) Rules, 2025
Rules notified in 2025 governing the procedure and conduct of proceedings before the GST Appellate Tribunal.
GSTAT e-Courts Portal
The official electronic filing and case-management portal of the GST Appellate Tribunal.
GSTR-9
Annual return required to be filed by every registered person under the CGST Act.
GSTR-9C
Reconciliation statement filed along with GSTR-9 where prescribed.
H
I
IGST Act, 2017
The Integrated Goods and Services Tax Act, 2017, governing inter-State supplies and imports.
Input Tax Credit (ITC)
Credit of tax paid on inputs, input services and capital goods used in the course or furtherance of business.
Interlocutory Application
An application filed during the pendency of an appeal seeking interim relief such as stay of recovery or condonation of delay.
ITC Reversal
Reversal of input tax credit availed in specified circumstances under Rule 42 / 43 / 37 of the CGST Rules.
J
L
M
O
P
Place of Supply
Determines the state in which a supply is deemed to occur for the purpose of levy of integrated, central or state tax. Disputes are heard exclusively by the Principal Bench of GSTAT.
Pre-Deposit
The mandatory deposit under section 112(8) of the CGST Act, payable as a condition for the appellate authority to entertain an appeal before GSTAT.
Principal Bench
The Principal Bench of GSTAT at New Delhi has exclusive jurisdiction over disputes involving place of supply.
Q
R
Rectification of Mistake
GSTAT may rectify any error apparent on the face of the record within three months from the date of the order.
Rectification of Mistake
Power of GSTAT under Section 112(10) read with relevant rules to rectify any mistake apparent on record within three months of the order.
Refund Claim
Claim for refund of tax, interest or other amount filed under Section 54 of the CGST Act.
Remand
An order sending the matter back to the lower authority for fresh adjudication in accordance with directions of the Tribunal.
Revisional Authority
Authority empowered under section 108 of the CGST Act to revise orders passed by adjudicating authorities.
S
Second Appeal
Appeal filed before the GST Appellate Tribunal under Section 112 of the CGST Act against an Order-in-Appeal or revisional order.
Section 107
Provides for appeals to the Appellate Authority against decisions or orders passed under the CGST Act.
Section 108
Empowers the Revisional Authority to call for and examine the record of any proceeding under the CGST Act.
Section 109
Provides for the constitution of the Goods and Services Tax Appellate Tribunal and its benches.
Section 112
Governs appeals to GSTAT, including the limitation period and pre-deposit requirement.
Section 117 CGST
Provision governing appeals to the High Court on a substantial question of law.
Section 54 CGST
Provision governing refund of tax, interest and other amounts.
Section 73 CGST
Provision for determination of tax not paid or short paid otherwise than by reason of fraud.
Section 74 CGST
Provision for determination of tax not paid or short paid by reason of fraud, wilful misstatement or suppression of facts.
SGST Act, 2017
The State Goods and Services Tax Act, 2017, enacted by each State for intra-State supplies.
Show Cause Notice (SCN)
A notice issued under Section 73 or 74 of the CGST Act calling upon the taxpayer to show cause why tax, interest and penalty should not be demanded.
Single Bench
Under section 109(8), a single-member bench may decide appeals where the amount involved does not exceed fifty lakh rupees and the case does not involve a question of law.
Single Member Bench
A bench comprising a single member (judicial or technical) hearing matters where tax/ITC/penalty does not exceed Rs. 50 lakh and no question of law is involved.
State Bench
A State Bench of GSTAT hears appeals other than those reserved for the Principal Bench.
Stay Application
Application seeking stay of recovery of the disputed demand pending disposal of the appeal.
Stay of Recovery
Statutory stay of recovery of the balance demand operates from the date of payment of the prescribed pre-deposit until disposal of the appeal.
Summary Disposal
Disposal of an appeal by the Tribunal on threshold grounds such as limitation, non-prosecution or maintainability without entering merits.
Supreme Court Appeal
Appeal under Section 118 of the CGST Act to the Supreme Court from specified orders of the GSTAT.