GSTAT e-Filing Portal: Here's Your Frequently Asked Questions Answered!
Given below are some of the frequently asked questions by the taxpayers and tax professionals regarding the portal answered
GSTAT, GSTAT e-Filing Portal, -Filing Portal
GSTAT, GSTAT e-Filing Portal, -Filing Portal
The Goods and Services Tax Appellate Tribunal (GSTAT) website- the e-Filing Portal has recently become functional. It is natural for taxpayers and professionals to be curious about various functionalities of the Portal and related queries.
- What is the GSTAT Portal and who can use it?
Answer
The GSTAT Portal is the official online platform for the Goods and Services Tax Appellate Tribunal. It allows taxpayers, and tax officials to electronically file appeals against orders from the GST first Appellate Authority or Revisional Authority, manage their cases, submit documents, make payments, and track proceedings.
- How do I get started?
Answer
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).
- How do I log in to the GSTAT Portal? Are there any prerequisites for filing an application/petition online?
Answer
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 GSTNportal 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, Other users, like Authorized Representatives not already on the GST portal, will need to register on the GSTAT Portal first to get their login credentials.").
- What are the key GSTAT forms?
Answer
For an appeal by a taxpayer: Form GST APL-05.
For an appeal by the Department: Form GST APL-07.
For filing cross-objections: Form GST APL-06.
For applications: GSTAT FORM-01.
Provisional acknowledgement: Form GST APL-02 A Part A.
Final acknowledgement: Form GST APL-02 A Part B.
Final Order: Form GST APL-04 A.
- Is there any pre-deposit requirement for filing an appeal?
Answer
Yes, for appeals filed by taxpayers, a pre-deposit equal to 20% of the amount of tax in dispute (in addition to the pre-deposit made at the first appeal stage) is required to be paid online in the GSTN Portal.
- How are court fees for appeals paid on the GSTAT Portal?
Answer
The court fees for filing and restoration of appeal of Order type: Demand order and Enforcement Order(Penalty under Section 129) shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to maximum of twenty five thousand rupees.
The court fees for filing and restoration of appeal of Order type: Refund, Registration Order, Recovery Order, Enforcement Order (Not under section 129), LUT, Other order shall be five thousand rupees
These fees can be paid online through the GSTAT Portal, which is integrated with a payment aggregator like Bharatkosh. For offline payment users can visit Bharatkosh portal and make the payment later submit a copy of the Bharatkosh receipt confirming successful payment along with the copy of appeal/application/petition in GSTAT application payment tab.
- What happens after I submit my appeal? Will I get an acknowledgement?
Answer
Yes, upon successful submission of the appeal, the system generates a provisional acknowledgment. Upon successful scrutiny and case registration final acknowledgement will be provided.
- How will I know if there are any defects in my filed appeal/application?
Answer
Users shall be intimated through email and SMS alerts on registered mobile number and email ID. Users can also check their user dashboard in the 'Refiling' tab.
- Are hearings conducted physically, or can be attended online?
Answer
The GSTAT Portal is designed to facilitate hybrid hearings. Hearings may be conducted either in physical mode or, upon permission from the Member of GSTAT, in electronic mode (virtual hearings).
- Do users need to submit anything offline?
Answer
No submission to be done offline, however users can visit e-seva Kendra along with all required documents where users can avail online appeal submission facility.
- Whom should I reach out to in case of queries?
Answer
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.
- How will I know whether the submitted case has been listed in the GSTAT bench?
Answer
All the parties involved in a case who have registered themselves on GSTAT e-Filing Portal or have user valid credentials will get SMS/Email with listing date after cause lists are finalized.
- Is there any restriction on the size and number of documents that can be uploaded?
Answer
There is no restriction on the number of documents that can be filed under a single appeal/application. However, the users are advised not to upload files with more than 20 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.
For User registration the document size should be less than 2 Mb.
- If my Bharatkosh payment failed, interrupted, or is showing an unusual status. What do these different scenarios mean?
Answer
If your payment is unsuccessful, you will generally be navigated to a failure page on the GSTAT portal. Different scenarios are indicated by specific transaction statuses:
Fail: The transaction was explicitly declined or failed at the payment gateway.
Pending: This status means the transaction was interrupted after you were redirected to your bank or card provider's website. Your account may or may not be debited in this case.
Expired: A transaction will be marked as expired if it remains in a "PENDING" or "BOOKED" state for more than seven calendar days.
Status Unknown/Abort: This occurs if you aborted the transaction on the payment gateway page (e.g., the bank's net banking or card page).
Incomplete: This status appears if you clicked the back button or closed the browser on the BharatKosh confirmation page before proceeding to the payment gateway.
Security Error: This indicates a technical connection issue, such as a problem with the registered IP address or a misconfiguration in the payment environment.
Account Debited, but Payment Failed: If your account was charged but the transaction was unsuccessful, the gateway may not have received a final status within 30 minutes. The transaction may be marked as "Failed or Refund If received". When the payment aggregator processes the refund to your account, the status will update to "Refund Settled".
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