GST Appellate Tribunal is now accepting appeals from October 2025. Learn 7 essential facts: filing deadlines, Form APL-05, pre-deposit, fees & action plan.
If you’ve been holding off on filing a GST appeal because the Tribunal wasn’t working, your time has finally come.
The GST Appellate Tribunal (GSTAT) is now live and accepting appeals since October 2025. The wait is over, and the clock is already ticking.
Here are 7 key facts you should know explained simply, even if you’re not a tax expert.
1. You Have Only till June 30, 2026, to File Pending Appeals
GSTAT became operational in October 2025. You have time till June 30, 2026, to file appeals stuck due to the tribunal not being operational earlier. That’s under Section 112 of the CGST Act. If you miss this window, you lose your chance to challenge the order. The deadline is approaching act now.
2. Condonation of Delay Available But Not Guaranteed
The law allows for condonation of delays for another 3 months. But it’s not automatic. You need a solid reason and tribunal acceptance.
Don’t depend on this second chance. Prepare now and file on time.
3. Online Filing Through Form APL-05 — No Physical Submissions
GSTAT appeals are filed through Form APL-05 on the GST portal. No paperwork hassles.
Filing Fee Structure:
- Rs. 1,000 per Rs. 1 lakh in dispute (max Rs. 25,000)
- Rs. 5,000 flat for non-tax procedural issues
Example: Rs. 10 lakh dispute = Rs. 10,000 filing fee
Ensure your DSC (Digital Signature Certificate) is ready and the authorized signatory is set up.
4. 20% Pre-Deposit of Disputed Tax Required
You need to deposit 20% of the disputed tax amount.
Already paid 10% at first appeal? Pay the remaining 10% now.
Game Changer: Use ITC
You can pay using Input Tax Credit (ITC) — confirmed by the Supreme Court. Check your credit balance first.
Example:
- Disputed tax: Rs. 40 lakhs
- Total pre-deposit: Rs. 8 lakhs (20%)
- Already paid: Rs. 4 lakhs (10%)
- Balance now: Rs. 4 lakhs (use ITC!)
5. Upload Supporting Documents
✅ Certified copy of the order
✅ Complete appeal memo
✅ Translations (if needed)
6. Hybrid Hearings — Fast-Track Process
Hearings are hybrid — appear online or in person.
7. Small Mistakes Can Bounce Your Appeal
Errors or missing documents mean rejection. If you’re past the deadline, you might not get another chance.
Your Immediate Action Plan
GSTAT is accepting appeals NOW. Time to act: 1. List all appealable orders Identify First Appellate Authority orders Note disputed amounts Calculate pre-deposits 2. Draft Form APL-05 Write grounds of appeal Compile case laws Prepare arguments 3. Arrange 10% pre-deposit Check ITC balance Plan for shortfall 4. Prepare documents Get certified copies Organize evidence Prepare translations 5. Set deadline reminders June 30, 2026 (critical filing deadline) 7-day upload deadline Hearing dates 6. Check technical setup Valid DSC Authorized signatory Portal access The Bottom Line GSTAT is operational since October 2025. The clock is ticking. Businesses filing now will avoid the last-minute rush. Those who wait will scramble and risk missing the June 30, 2026 deadline. Start today. Review appeals. Calculate pre-deposits. Draft grounds. Organize documents. You have less than 6 months. Everyday counts.
Need Expert Assistance?
At Unnathi Partners, we help businesses file GSTAT appeals:
✅ Case evaluation and merit assessment
✅ Form APL-05 preparation and filing
✅ Pre-deposit calculation and ITC planning
✅ Complete documentation support
✅ Deadline tracking and management ✅ Representation at hearings
GSTAT is accepting appeals.
Contact us today before the June 30, 2026 deadline.