GST Second Appeal e-Filing: GSTAT issues User Advisory for New GSTAT E-Filing Portal [Read Advisory]
Any GST Second Appeal missed during its slot may still be filed later, but not beyond 30 June 2026.
E-Filing Portal - Taxscan
E-Filing Portal - Taxscan
The Goods and Services Tax Appellate Tribunal (GSTAT) has issued a detailed User Advisory for taxpayers, tax officers, and authorized representatives on the newly launched GSTAT e-filing portal, outlining timelines, prerequisites, and procedural safeguards for filing second appeals under Section 112 of the CGST Act.
The advisory emphasizes that the filing process will follow a staggered schedule until December 31, 2025, based on the ARN/CRN of the first appeal (APL-01/03) or notice (RVN-01). Appeals linked to orders or notices dated before 31 January 2022 can be filed between 24 September 2025 and 31 October 2025, while subsequent filing windows have been notified up to 31 March 2026.
Importantly, any appeal missed during its slot may still be filed later, but not beyond 30 June 2026.
Further, for APL-04 orders communicated on or after 1 April 2026, appellants must file within the statutory period of three months. For cases where ARN/CRN is not traceable in the GSTN system, the filing window will open from 31 December 2025 midnight and remain available until 30 June 2026.
To avoid errors, GSTAT has advised appellants to download and complete the offline Excel draft filing sheet before logging in. Scanned documents such as the impugned order, APL-04 (if not available in system), pre-deposit challans, affidavits, and vakalatnamas must be kept ready in PDF format (maximum 20 MB per file).
The advisory also prescribes a structured filing workflow:
- Login/Registration using GSTIN ID or Back Office ID.
- Sequential completion of order details, case particulars, appellant/respondent details, representative details, and demand details including pre-deposit.
- Document uploads with a mandatory vakalatnama if represented.
- Fee payment through Bharatkosh (online/offline), followed by upload of receipts if paid outside the portal.
- Digital signing via DSC or Aadhaar-based e-sign.
On successful submission, the system generates a filing number and acknowledgment delivered to the registered mobile and email.
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