The Goods & Services Tax Appellate Tribunal (“the GSTAT”), on 24 September 2025, issued an order directing that all appeals and applications arising from the orders or decisions under Sections 107 and 108 of the Central Goods and Services Tax Act, 2017 (“CGST Act”), shall be filed and processed electronically through the portal developed by the National Informatics Centre (“NIC”). All such appeals shall be heard and recorded on the said portal.
The GSTAT Principal Bench has received information from GSTN that many appeals have been filed and disposed of by the first appellate and revisional authorities. As these orders are appealable before the GSTAT, NIC has indicated that the new portal may face capacity and concurrency issues if a bulk of appeals are filed simultaneously. Such a situation could impact the system’s performance and create difficulties for appellants.
In view of the large number of appeals and system constraints, the President, exercising powers under Rule 123, has directed that appeals be filed in a staggered manner.
Appeals against the orders of appellate and revisional authorities, sought to be appealed before the GSTAT, shall be filed in accordance with the following timelines:
| Form GST APL-01* under Section 107 of CGST Act or Form GST RVN-01** under Section 108 of the CGST Act, issued on the GST common portal | Period for filing appeal before the GSTAT (under section 112 of the Act) |
|---|---|
| On or before 31 January 2022. | Period commencing from 24 September 2025 to 31 October 2025 or any subsequent date not later than 30 June 2026 |
| On or after 01 February 2022 but on or before 28 February 2023 | Period commencing from 01 November 2025 to 30 November 2025 or any subsequent date not later than 30 June 2026 |
| On or after 01 March 2023 but on or before 31 January 2024 | Period commencing from 01 December 2025 to 31 December 2025 or any subsequent date not later than 30 June 2026 |
| On or after 01 February 2024 but on or before 31 May 2024 | Period commencing from 01 January 2026 to 31 January 2026 or any subsequent date not later than 30 June 2026 |
| On or after 01 June 2024 but on or before 31 March 2026 | Period commencing from 01 February 2026 or any subsequent date not later than 30 June 2026 |
| Not filed on or before 31 March 2026 | Period commencing from 01 March 2026 or any subsequent date not later than 30 June 2026 |
*Form GST APL-01: Form issued after appeal is filed before the appellate authority under Section 107 of CGST Act.
**Form GST RVN-01: Notice issued by the department for revision of an order under Section 108 of CGST Act.