GSTAT appeal: time limit, pre-deposit, fees and documents

The GST Appellate Tribunal (GSTAT) is the second level of appeal under GST. If the Appellate Authority (Commissioner (Appeals)) or the Revisional Authority has confirmed a demand against you under Section 107 or 108 of the CGST Act, the next remedy is an appeal to GSTAT under Section 112, before going to the High Court.

After years of delay, the Tribunal started functioning in 2025-26 and lakhs of pending matters became appealable at once. The government gave a special window up to 31 July 2026 for old orders. That window has now closed, so the normal time limits apply to every new order.

Time limit for filing a GSTAT appeal

Example: an Order-in-Appeal uploaded on the portal on 20 August 2026 can be appealed to GSTAT up to 20 November 2026 – file a few days early, as the portal slows down near deadlines. With condonation, the outer limit is about three months later, but condonation is the Tribunal's discretion – do not plan on it.

Pre-deposit: how much you must pay

An appeal to GSTAT is admitted only after the pre-deposit under Section 112(8) is paid:

• 100% of the admitted amount – tax, interest, fine, fee and penalty that you accept.
• Plus 10% of the remaining tax in dispute – this is in addition to the 10% already paid at the first appeal stage under Section 107(6). So the total deposit on disputed tax becomes 20%.
• Cap – the GSTAT-stage deposit is limited to ₹20 crore under CGST and ₹20 crore under SGST (similarly for IGST).
• Penalty-only orders – where the order demands only a penalty without tax, the pre-deposit is 10% of the penalty.
• Stay of recovery – once the pre-deposit is paid, recovery of the balance is deemed stayed until the appeal is decided (Section 112(9)).

Pay the pre-deposit through the electronic cash ledger and link it in the appeal. Whether the electronic credit ledger can be used is contested before courts, so the cash ledger is the safer route.

Fee, form and portal

• Form: appeal in FORM GST APL-05, filed online on the GSTAT e-filing portal (efiling.gstat.gov.in). Department appeals are in APL-07; cross-objections in APL-06.
• Fee: ₹1,000 for every ₹1 lakh of tax, ITC, fine, fee or penalty in dispute – minimum ₹5,000, maximum ₹25,000.
• Signature: DSC or Aadhaar e-sign of the appellant or authorised signatory.
• One order, one appeal: file a separate APL-05 for each order.
• Acknowledgement: a provisional acknowledgement is issued on filing; the appeal is complete only after the Registry verifies it and clears defects. Watch your email for defect memos.

Documents checklist

• Show-cause notice (DRC-01) and your reply.
• Order-in-Original (DRC-07) and the Order-in-Appeal (APL-04) – certified copies.
• Statement of facts, in brief and chronological order.
• Grounds of appeal – numbered, on law and on facts; include every ground you may want to argue.
• Relied-upon documents: invoices, GSTR-2B / 3B extracts, e-way bills, ledgers, case laws.
• Pre-deposit challan / ledger debit and fee payment proof.
• Board resolution or authorisation (company / LLP / firm) and vakalatnama or authority letter for the representative.
• Application for condonation of delay with an affidavit, if filed late.

Benches and small cases

• Principal Bench, New Delhi – hears appeals where one of the issues involves the place of supply.
• State Benches – hear other matters arising in that state; Delhi taxpayers file before the bench having jurisdiction over Delhi.
• Single-member bench – smaller cases without a question of law can be heard by a single member.
• Small cases – the Tribunal may refuse to admit appeals where the amount involved does not exceed ₹50,000 (Section 112(2)).

Common mistakes that get appeals rejected

• Counting time from the date you noticed the order instead of the date it was communicated on the portal.
• Paying pre-deposit on the wrong head or not linking it in the appeal.
• Filing one appeal against several orders.
• Raising new facts without documents, or leaving out grounds taken at the first appeal.
• Ignoring defect memos from the Registry until the appeal is treated as not filed.

How we help

CA Dilbagh Singh acts as authorised representative in GST appeals at both levels – drafting the grounds, computing the pre-deposit, filing APL-05 and appearing before the Tribunal. If you have received an Order-in-Appeal, contact us early: the three months run fast. For notices at the earlier stage, see our GST notice reply guide and GST services.

General information as on 7 November 2026, based on Section 112 of the CGST Act as amended and the notifications issued for GSTAT. Facts of each case differ; take professional advice before filing.

Frequently asked questions