List of Documents for Filing Appeal Before GST Appellate Tribunal(GSTAT) 2025

The GSTAT Procedure Rules, 2025 came into effect on 24th April 2025 through G.S.R. 256(E). This article

provides a complete list of documents needed for filing appeal before GST Appellate Tribunal.

How to File Appeal Before GSTAT?

Rule 18 requires online filing via GSTAT Portal. The appeal format follows CGST/SGST/UTGST Rules, 2017.

Key Points:

• Single appeal covers multiple SCNs or demands in one order (Rule 18(2))
• Multiple orders-in-original require separate appeal forms (Rule 18(3)(a))
• Joint appeals are prohibited (Rule 18(3)(b))

List of Documents Needed for GSTAT Appeal

1. Appeal Form (Rule 18)

The form should include:

• Cause title: “In the Goods and Service Tax Appellate Tribunal”
• Details of impugned order
• Paragraphs numbered in sequence
• Complete name, parentage, GSTIN and address of all parties

2. Certified Copy of Challenged Order (Rule 21)

For appeals against original orders:

• Certified copy of order passed by adjudicating authority

For appeals against appellate/revisional orders:

• Certified copy of appellate order along with original order

Rule 2(f) explains certified copy means original copy received by party, copy authenticated by department, or copy certified by authorized representative.

3. Supporting Documents (Rule 21)

All relied upon documents should be:

• Legible and clear
• Paginated correctly
• Properly indexed
• Securely tagged

4. Authorization Documents (Rules 28 and 72)

Documents needed:

• Authorization letter for the person signing appeal
• Stamped vakalatnama as per High Court rules
• Memorandum of Appearance (GSTAT FORM-04)

5. Verification and Signature (Rules 20 and 22)

Each appeal needs:

• Signature of appellant or authorized representative
• Verification from signatory
• Documents certified as true copies

6. Grounds of Appeal (Rule 20)

Specifications:

• Brief grounds under separate heads
• Sequential numbering
• Double spacing on A4 size paper

7. English Translation (Rule 23)

For documents in other languages:

• Translation accepted by both parties, OR
• Translation certified by authorized representative
• Appeal listing requires English translations.

8. Fee Payment Receipt (Rule 21)

Fees per Rule 110(5) of CGST Rules. Payment via GSTAT Portal.

Fee Details:

9. Respondent Information (Rule 33)

• Taxpayer appeals: Commissioner is respondent
• Commissioner appeals: Taxpayer is respondent

10. Documents for Interlocutory Applications (Rule 29)

For stay, delay condonation, or early hearing:

• Affidavit in support of application
• GSTAT FORM-01 with GSTIN, appeal number, purpose, facts, grounds and prayer

11. Declaration on Document Condition (Rule 30)

For defaced or damaged documents:

• State condition in Index
• Obtain verification from receiving officer

Frequently Asked Questions (FAQs)

Q1. Is offline filing of GSTAT appeal allowed?

No. Rule 18 permits only online filing via GSTAT Portal.

Q2. How is certified copy defined under GSTAT Rules?

Rule 2(f) defines it as original copy received by party, copy authenticated by department, or copy certified by

authorized representative.

Q3. Is vakalatnama compulsory for GSTAT appeal?

Yes, when filing through authorized representative. Stamp duty per High Court rules applies.

Q4. Are joint appeals by multiple persons allowed?

No. Rule 18(3)(b) bars joint appeals. Each aggrieved person files separately.

Q5. How many forms are required for multiple orders-in-original?

Separate form for each order-in-original per Rule 18(3)(a).

Q6. Who is the respondent in taxpayer’s appeal?

Commissioner is respondent under Rule 33(1).

Q7. Is appeal listing possible without English translation?

No. Appeal will not be listed until English translations are submitted.

Q8. What fee applies to interlocutory applications?

Rs. 5,000 per Schedule of Fees.

Q9. Is affidavit necessary for stay application?

Yes. Rule 29 mandates affidavit with GSTAT FORM-01 for interlocutory applications.

Q10. How to handle damaged or defaced documents?

Rule 30 requires declaring condition in Index and obtaining verification from receiving officer.

Q11. Can new grounds be raised during hearing?

No. Rule 31 restricts appellant to grounds in appeal form, unless Tribunal grants leave.

Q12. What information goes in GSTAT FORM-04?

Memorandum of Appearance needs authorized representative details, party information, and authorization

confirmation.

Based on GST Appellate Tribunal (Procedure) Rules, 2025 issued vide G.S.R. 256(E) dated 24th April 2025.