GSTAT Resources

    GSTAT Forms & Documents

    Complete list of prescribed forms for GSTAT appeals and related procedures

    GST Appeal Forms (APL Series)

    Forms used in the GST appeal process from first appeal to High Court appeal

    GST APL-01

    Appeal to First Appellate Authority

    Purpose: Filing appeal under Section 107 against order passed by adjudicating authority
    When to Use: First level appeal to Appellate Authority
    Legal Reference: Section 107, CGST Act 2017cgst-act-section-107
    GST APL-02

    Acknowledgement of Appeal Submission

    Purpose: Acknowledgement issued by system upon successful submission of appeal
    When to Use: Automatically generated after filing APL-01
    Legal Reference: Section 107, CGST Act 2017cgst-act-section-107
    GST APL-03

    Application to Appellate Authority (Section 107(2))

    Purpose: Application for condonation of delay in filing appeal under Section 107
    When to Use: When appeal is filed after prescribed time limit
    Legal Reference: Section 107(2), CGST Act 2017cgst-act-section-107
    GST APL-04

    Summary of Demand After First Appellate Order

    Purpose: Statement showing demand after disposal of first appeal
    When to Use: After receipt of first appellate order
    Legal Reference: Section 107, CGST Act 2017cgst-act-section-107
    GST APL-04A
    Available

    Summary of Order & Demand after GSTAT Order

    Purpose: Summary of the order and demand after issue of order by the GST Appellate Tribunal
    When to Use: After receipt of GSTAT order to summarize demand position
    Legal Reference: Notification 13/2025-CT dated 17-9-2025cgst-rules-2017
    GST APL-05
    Main Appeal Form
    Available

    Appeal to Appellate Tribunal (GSTAT)

    Purpose: Main appeal form for filing appeal before GSTAT under Section 112
    When to Use: Second level appeal against orders of Appellate Authority (Section 107) or Revisional Authority (Section 108)
    Legal Reference: Section 112, CGST Act 2017cgst-act-section-112
    GST APL-06
    Available

    Cross-Objection Before Appellate Tribunal

    Purpose: Filing cross-objection by respondent when main appeal is filed
    When to Use: Within 45 days of communication of main appeal, to challenge favorable portions of appellate order
    Legal Reference: Rule 27, GSTAT Procedure Rules 2025gstat-procedure-rules-2025
    GST APL-07
    Available

    Application to Appellate Tribunal (Section 112(3))

    Purpose: Application for condonation of delay in filing appeal before GSTAT
    When to Use: When appeal before GSTAT is filed after prescribed time limit
    Legal Reference: Section 112(3), CGST Act 2017cgst-act-section-112
    GST APL-08

    Appeal to High Court Under Section 117

    Purpose: Appeal to High Court against GSTAT order on substantial question of law
    When to Use: After receipt of GSTAT order from State Bench
    Legal Reference: Section 117, CGST Act 2017cgst-act-section-117
    GSTAT Forms (FORM Series)

    Forms specific to GSTAT proceedings and tribunal procedures

    GSTAT FORM-01
    Most Commonly Used

    Interlocutory Application

    Purpose: Filing miscellaneous applications before GSTAT
    Types/Usage: Stay of demand, additional evidence, rectification of mistakes, change of authorized representative, etc.
    Legal Reference: Rule 28, GSTAT Procedure Rules 2025gstat-procedure-rules-2025
    GSTAT FORM-02

    GST Appeal Order Sheet

    Purpose: Official order sheet maintained by GSTAT for recording proceedings
    Types/Usage: Maintained by tribunal registry
    Legal Reference: GSTAT Procedure Rules 2025gstat-procedure-rules-2025
    GSTAT FORM-03

    Inspection of Records

    Purpose: Application for inspection of case records filed before GSTAT
    Types/Usage: By parties or their authorized representatives
    Legal Reference: Rule 19, GSTAT Procedure Rules 2025gstat-procedure-rules-2025
    GSTAT FORM-04

    Memorandum of Appearance

    Purpose: Filing appearance by authorized representative before GSTAT
    Types/Usage: One-time filing for each matter
    Legal Reference: Rule 17, GSTAT Procedure Rules 2025gstat-procedure-rules-2025
    GSTAT FORM-05

    Affidavit (Language Translation/Literacy Impairments)

    Purpose: Affidavit for language translation or accommodation for literacy impairments
    Types/Usage: When documents are not in English/Hindi or appellant has special needs
    Legal Reference: GSTAT Procedure Rules 2025gstat-procedure-rules-2025
    GSTAT FORM-06

    Summons

    Purpose: Summons issued by GSTAT to witnesses or parties
    Types/Usage: Issued by tribunal
    Legal Reference: GSTAT Procedure Rules 2025gstat-procedure-rules-2025
    GSTAT FORM-07

    Witness Testimony Deposition Form

    Purpose: Recording witness testimony before GSTAT
    Types/Usage: Used during hearing proceedings
    Legal Reference: GSTAT Procedure Rules 2025gstat-procedure-rules-2025
    GSTAT FORM-08

    Certificate of Discharge

    Purpose: Certificate issued after completion of proceedings and compliance with orders
    Types/Usage: Issued by tribunal after final disposal
    Legal Reference: GSTAT Procedure Rules 2025gstat-procedure-rules-2025
    Important Filing Notes

    Key Requirements:

    • Digital signature required for filing
    • Mandatory pre-deposit before filing main appeal (GSTAT-1)
    • All supporting documents must be uploaded as single PDF
    • Fee payment through online mode only
    • Proper indexing and bookmarking of documents mandatory

    Lawyer-Verified Forms Available:

    Forms GST APL-04A, APL-05, APL-06, and APL-07 are now available for download. These forms have been reviewed and verified by our legal team. Look for the
    Available
    badge.
    Forms Guidance

    Filling GSTAT forms correctly is important for a valid filing. See the Meet Our Team page for practice contacts by office.