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Understanding the GST Appellate Tribunal

A comprehensive overview of GSTAT’s establishment, jurisdiction, and significance for businesses across India

Important Dates in GSTAT Development

01

2017

Section 109 of CGST Act constitutes GSTAT

02

2019

Revenue Bar Association v. Union of India - Madras HC struck down provisions

03

2021-2022

49th GST Council meeting recommendations

04

2023

Finance Act, 2023 - Sections 149 & 150 substituted S109 & S110

05

July 31, 2024

Notification S.O. 3048(E) - Constitution of Principal Bench and State Benches

06

April 2025

GSTAT (Procedure) Rules, 2025 notified

07

Sept 17, 2025

Notification S.O. 4219(E) - Additional jurisdiction to Principal Bench

08

Sept 24, 2025

Appeal filing opens

June 30, 2026

Final deadline for all pending appeals

Downloadable Resources

Essential forms, templates, and guides for GSTAT appeals

GSTAT Procedure Rules 2025

Complete procedural rules for GST Appellate Tribunal proceedings

GSTAT User Advisory

Complete procedural rules for GST Appellate Tribunal proceedings

GSTAT Procedure Rules 2025

Complete procedural rules for GST Appellate Tribunal proceedings

GSTAT Procedure Rules 2025

Complete procedural rules for GST Appellate Tribunal proceedings

GSTAT Procedure Rules 2025

Complete procedural rules for GST Appellate Tribunal proceedings

GSTAT Procedure Rules 2025

Complete procedural rules for GST Appellate Tribunal proceedings

GSTAT Procedure Rules 2025

Complete procedural rules for GST Appellate Tribunal proceedings

GSTAT Procedure Rules 2025

Complete procedural rules for GST Appellate Tribunal proceedings

GST APL-05 - Appeal to GSTAT

Main appeal form for filing appeals before GST Appellate Tribunal under Section 112

GST APL-06 - Cross-Objections

Form for filing cross-objections before GSTAT within 45 days of main appeal communication

GST APL-07 - Condonation of Delay

Application for condonation of delay in filing appeal before GSTAT under Section 112(3)

GST APL-04A - Summary of Order After GSTAT

Summary of order and demand after issue of order by GST Appellate Tribunal

GST APL-05/07W - Withdrawal of Appeal

Application for withdrawal of appeal filed before GSTAT

GSTAT Guidelines & Resources

Essential information for businesses and legal practitioners navigating GSTAT proceedings

 

Filing Guidelines & Procedures

GSTAT follows specific procedural requirements that must be strictly adhered to for successful appeal processing

Essential Requirements

  •  Copy of appellate authority order (self-certified or certified from issuing authority)
  •  Proof of pre-deposit payment
  •  Detailed grounds of appeal
  • Complete case documentation

Timeline Considerations

  • ppeal filing within prescribed period
  •  Pre-deposit completion before filing
  •  Response to defect notices
  •  Compliance with hearing schedules

Notice

This information is for educational purposes only. Consult qualified legal counsel for specific cases.

Key Resources

GSTAT Rules 2025

Official procedural guidelines

CGST Act Section 109

Legal framework for GSTAT

Filing Timelines

Critical deadlines and procedures

GST Council Search

AI-powered document search

Jurisdiction Search

Determine correct GSTAT bench

Disclaimer

The information provided is for educational purposes only and does not constitute legal advice. Always consult with qualified legal professionals for specific matters.

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