GSTAT Appeal Filing: Staggered Schedule and Process, Step-by-Step Process to file appeal on GSTAT
The GST Appellate Tribunal (GSTAT) has introduced its new e-filing portal to facilitate the filing of second appeals. The portal was developed by the National Informatics Centre (NIC) and was launched by the Finance Minister Nirmala Sitharaman on Wednesday.
The portal operates on a staggered filing system for which GSTAT has issued a staggered schedule for submissions. The staggered timelines will help avoid technical issues and ensure that older appeals get handled and resolved first. The schedule is as follows:
- Pending appeals up to January 31, 2022, are required to be filed between September 24 and October 31, 2025.
- From February 1, 2022, to February 28, 2023, it must be filed between November 1, 2025, and November 30, 2025.
- Appeals filed on the common portal between March 1, 2023, and January 31, 2024, can be submitted to GSTAT between December 1, 2025, and December 31, 2025.
- Appeals filed between February 1, 2024, and May 31, 2024, can be submitted between January 1 and January 31, 2026.
- Appeals filed between June 1, 2024, and March 31, 2026, can be submitted from February 1, 2026.
- If the appeal has not been filed yet or issued up to March 31, 2026, it can be submitted from March 1, 2026.
The final deadline for filing is June 30, 2026, for all cases. The GSTAT also made it clear that for appeals filed before the Appellate authority or notices of the Revisional authority, where the ARN/CRN is not available in the GSTN system, the filing window will open from Midnight of December 31, 2025, and will end on June 30, 2026.
Step-by-Step Process to file an appeal on the GSTAT Portal
- Step 1: Download the offline Excel draft form from the portal and fill in your appeal details offline.
- Step 2: Gather all supporting documents in PDF format, not exceeding 20 MB each.
- Step 3: Validate your ARN/CRN on the portal to verify your case is scheduled for filing.
- Step 4: Log in or register using your GSTIN or Back Office ID (for tax officers). Read the disclaimer carefully and click Agree and Continue to go to your Dashboard.
- Step 5: Complete the appeal form tab by tab, including details about the order, case, demand details, and representatives, and also upload the required documents in PDF format. Before you click on submit, review the inputs to make sure the information and documents are correct.
- Step 6: Pay the appeal fee through the Bharatkosh payment gateway using Net Banking, Debit Card, or UPI. For offline payment, upload the payment receipts/challan on the portal.
- Step 7: Digitally sign your documents using DSC or Aadhaar-based e-sign. Once you submit, you will receive your acknowledgement and filing number via SMS and email.
Please find the complete process in attached pdf.