GST · Information
GSTAT: GST Appellate Tribunal — appeal or proceedings
An appeal to, or a communication from, the GST Appellate Tribunal (operational from 24 Sep 2025). What to do: identify the order under appeal and its communication date, then confirm the pre-deposit has been made. The notice states the date — read it from the document.
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Key facts
An appeal to, or a communication from, the GST Appellate Tribunal (operational from 24 Sep 2025). Appeals lie against orders of the Appellate Authority (APL-04) within three months of communication; orders communicated before 1 May 2026 had to be appealed by 31 Jul 2026.
| Form | GSTAT (GST Appellate Tribunal — appeal or proceedings) |
|---|---|
| Issued by | The GST Appellate Tribunal |
| Issued under | Section 112 r/w Rules 110–111, CGST Act & Rules 2017; GSTAT (Procedure) Rules |
| What it asks of you | Identify the order under appeal and its communication date |
| Your time to act | The notice states the date — read it from the document. |
| If it is ignored | A late appeal needs condonation (Section 112(6)); otherwise the appellate order stands. |
Time allowed
The notice states the date — read it from the document. Use the date of hearing or filing stated by the Tribunal.
The date stated on your notice always wins.
What to do now
Identify the order under appeal and its communication date
The three-month period (Section 112(1)) runs from communication of the appellate order. For orders communicated before 1 May 2026 the deadline was 31 Jul 2026 (GSTAT notification, 30 Jun 2026).
Confirm the pre-deposit has been made
The admitted amount in full, plus a further 10% of the tax in dispute, capped at ₹20 crore, is required before the Tribunal (Section 112(8)(a)-(b)).
Diarise every Tribunal date stated
Record hearing and filing dates as stated; the Tribunal sets them case by case.
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the GSTAT document's reference number and date, your GSTIN and the period it covers.
- An answer to each point the document raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: as stated on the document.
- A request for a personal hearing, if you want to be heard before a decision.
If it is ignored
- A late appeal needs condonation (Section 112(6)); otherwise the appellate order stands.
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 112 (appeals to the Appellate Tribunal) · read 24 October 2026
- Government notification of 30 June 2026, F. No. A-50/7/2025-GSTAT-DoR (last date for Tribunal appeals) · read 24 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GSTAT appeal?
An appeal to, or a communication from, the GST Appellate Tribunal (operational from 24 Sep 2025). Appeals lie against orders of the Appellate Authority (APL-04) within three months of communication; orders communicated before 1 May 2026 had to be appealed by 31 Jul 2026.
How much time do I have to act on a GSTAT appeal?
The notice states the date — read it from the document. Use the date of hearing or filing stated by the Tribunal. The date stated on your notice always wins.
What happens if I ignore a GSTAT appeal?
A late appeal needs condonation (Section 112(6)); otherwise the appellate order stands.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.