GSTAT Extends Relaxations for GST Appeal Filing; Here's the New Deadline [Read Notification]

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, New Delhi, through Office Order F.No. GSTAT/Pr.Bench/Portal/125/25-26 dated May 14, 2026, has extended the relaxation measures introduced for filing appeals on the GSTAT portal till December 31, 2026.

The order has been issued by the President of the GST Appellate Tribunal under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. The extension comes in continuation of the earlier office order dated January 20, 2026 and instructions issued on March 10, 2026.

The Tribunal said the decision was taken considering the practical difficulties being faced by appellants during the initial phase of online appeal filing through the GSTAT portal.

Under the latest instructions, scrutiny officers including Registrars, Joint Registrars, Deputy Registrars and Assistant Registrars have been directed not to raise unnecessary defects if essential documents are uploaded along with Form APL-05.

The Tribunal issued the following key instructions for appeal filing:

• Soft copies of the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), statement of facts, grounds of appeal, proof of pre-deposit and court fee payment should be accepted if uploaded on the portal.
• In cases where higher courts have granted exemption from court fee or pre-deposit, no defect should be raised by scrutiny officers.
• If an appellant files scanned certified copies of the OIO or OIA under Section 112(1) of the CGST Act, and the scrutiny officer is satisfied with the endorsement made by the issuing authority, no objection should be raised regarding certification of documents.
• Taxpayers and appellants must upload authorization letters in favour of tax professionals or vakalatnama executed in favour of advocates while filing appeals.

The notification also lays down the requirements for appeals filed by the Revenue Department under Section 112(3). The following documents are mandatory for departmental appeals:

• Show Cause Notice
• Order-in-Original
• Order-in-Appeal
• Opinion of the Commissioner authorizing filing of appeal
• Statement of Facts
• Grounds of Appeal

The Tribunal further clarified that no court fee or pre-deposit is required for appeals filed by the Revenue Department.

The order states that one verification and digital signature of the appellant will be required while filing appeals on the GSTAT portal.

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