[BREAKING] GSTAT Website Live Now: Frequently Asked Questions (FAQs) Answered

The Goods and Services Tax Appellate Tribunal (GSTAT) Website has been made live at GST Appellate Tribunal (gstat.gov.in) by the Government of India that has established the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 109 of the Central Goods and Services Tax Act, 2017, to hear appeals against decisions made by the Appellate or Revisional authorities under Sections 107 and 108 of the Act. Additionally, GSTAT has the authority to adjudicate cases related to anti-profiteering under Section 171 of the GST Act. 

GST Appellate Tribunal - GSTAT

As a national tribunal, GSTAT operates with its Principal Bench in New Delhi, supported by 31 State Benches across various States and Union Territories, holding sittings in 44 locations nationwide. The Tribunal is led by a President, who must be either a Judge of the Supreme Court or a former/present Chief Justice of a High Court. The Principal Bench comprises three additional members—one Judicial Member and two Technical Members, representing the Centre and the States. Other benches consist of four members each, including two Judicial Members and two Technical Members (one from the Centre and one from the State). Judicial Members are appointed from the judiciary or legal profession, while Technical Members are drawn from senior Tax/Revenue Officers of the Central or State Government. 

Know How to File Appeals in GSTAT Click Here

GSTAT serves as the highest tribunal authority on matters of fact in GST-related litigation. All appeals must be filed electronically, with provisions for document uploads. Once submitted via the GSTAT e-filing portal, cases are processed through the Case Information System and Document Management System, with all orders issued and published digitally. Notably, GSTAT is the first Tribunal in India to operate digitally from inception, enabling stakeholders to receive real-time updates on case progress. Hearings are conducted in a hybrid format, allowing participants to choose between in-person attendance or remote electronic participation.

The Questions Frequently Asked by users and stakeholders are reproduced below with answers for your convenience : —

In How Many Locations Online Filing Facility is Available At GSTAT?

Online filing facility is available at all benches of GSTAT.

How Will I Know Whether The Submitted Case Has Been Listed In GSTAT Bench?

All the parties involved in a case 'Who have registered themselves on https://efiling.gstat.gov.in or have user valid credentials will get SMS, EmaiI with listing date after causelists are finalized.

What Type Of Documents Can Be Uploaded In E Filing Software?

Only files with .pdf extension can be uploaded.

Is There Any Restriction On The Size And Number Of Documents That Can Be Uploaded?

There is no restriction on size and number of documents that can be filed under a single application/petition. However, the users are advised not to upload files with more than 50 Mb size scanned at 300 dpi or less to avoid application performance issues. If required, users can create multiple volumes of the application/petition and upload them one by one.

Read More Here: GSTAT | Taxscan | Simplifying Tax Laws

How Do I Get Started?

Users are advised to go to the Help Center provided on the right hand side of the home page of the website. The user can find supporting user manuals on how to create a user and navigate the application (this might change with the onset of federated login).

Whom Should I Reach Out To In Case Of Queries?

Users are advised to go to the Help Center page of the website. The user can report issues under the Report an Issue link on the Help Center page.

Are There Any Prerequisites For Filing Application/Petition Online?

Users need to register with their authenticated email id and mobile numbers via OTP and need to upload a proof of identity for generating their login id and one time password. (When the federated login becomes available, this answer may read as "Users are required to have valid credentials for logging into the GSTN portal and all other users need to register with their authenticated email id and mobile numbers via OTP and need to upload a proof of identity for generating their login id and one time password").

Do Users Need To Submit Anything Offline?

No submission to be done offline.

Can I Make Payment Online?

Users can pay online or offline. For online payment visit Bharatkosh portal and directly make the payment , submit a copy of the “Bharatkosh” receipt confirming successful payment along with the copy of appeal/application/petition.

Know How to File Appeals in GSTAT Click Here

These FAQs are as is and as available in the GSTAT Portal, but seemingly copied from the NCLAT Portal, as visible from the second question posted in the website, which the concerned persons responsible will hopefully fix, along with providing the users a smooth experience in GST litigation.

For payment related information and queries, refer user guide below and visit Bharatkosh Portal: –

User Guide- BharatKosh (GoI Receipt Portal)

Bharat Kosh Portal

Incident Reporting

Users can use the inbuilt incident reporting option to raise grievances and report incidents.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates.