Clipped from: https://taxguru.in/goods-and-service-tax/functioning-gst-appellate-tribunal.html
The Appellate Tribunal is the second level of appeal, where appeals can be filed against the orders-in-appeal passed by the Appellate Authority or order in revision passed by revisional authority, by any person aggrieved by such an order-in-appeal/Order in revision. According to one estimate than 15,000 appeals against disputed tax demand are pending as in 2024.
The GSTAT has been given the responsibility to hear appeals under all the four GST laws against orders passed by Central as well as State tax officers. Therefore, this is the first forum at which the adjudication process converges under all GST laws and across all tax administrations. GST, which began in 2017 as one nation, one tax, one market has now evolved into one nation, one forum for fairness and certainty. This would include jargon-free decisions in plain language, simplified formats and checklists, digital-by-default filings and virtual hearings and time standards for listing, hearing and pronouncement. This would result in reduced legal frictions, greater simplicity, and delays in litigation addressed proactively, so cash flows move faster, MSMEs and exporters invest with confidence and citizens feel the benefits of the system.
GSTAT will be the forum where for the first time appeals arising from goods and services tax (GST) authorities at central and state levels will converge at a single, independent forum. GSTAT shall work as the spine of the GST system. From April next year, the Principal Bench of Tribunal will also act as the National Appellate Authority for Advance Ruling, giving clarity to businesses and ensuring consistency across states.
GSTAT commences functioning
Though the GSTAT has already started functioning through its Principal Bench at New Delhi and already pronounced few orders under the provisions of anti-profiteering under section 171 of the CGST Act, 2017, it is yet to commence proper functioning for dispute resolution through Principal Bench and State Benches. The Principal Bench of GSTAT has started taking up appeals against orders passed by the National Anti-Profiteering Authority and is also likely to hear matters remanded by various High Courts on anti-profiteering disputes. Electronic filing of appeals has also commenced from 24.09.2025.
At present, the appointment of members- technical and judicial is in process in states and physical infrastructure is being put in place. Posting orders for members is also due.
GSTAT has been formally launched by Union Finance Minister on 24th September, 2025 after passing through multiple stages of evolution.
GST Council Recommendations
The GST Council in its 56th Council meeting held on 3rd September, 2025 took up matters concerning GSTAT being made operational.
According to press release issued by Ministry of Finance, it states as under:
“The Goods and Services Tax Appellate Tribunal (GSTAT) will be made operational for accepting appeals before end of September and will commence hearing before end of December this year. The Council also recommended the date of 30.06.2026 for limitation of filing of backlog appeals. The Principal Bench of the GSTAT will also serve as the National Appellate Authority for Advance Ruling. These measures will significantly strengthen the institutional framework of GST by providing a robust mechanism for dispute resolution, ensuring consistency in advance rulings, and offering greater certainty to taxpayers. This will further enhance trust, transparency, and ease of doing business under the GST regime.”
Thus, the 56th GST Council meeting has recommended the following in order to strengthen the institutional framework of GST appellate mechanism by providing a robust mechanism for dispute resolution ensuring consistency in advance rulings, greater tax certainly, ease of doing business and enhance trust & transparency:
- GST Appellate Tribunal (GSTAT) to start accepting filing of appeals by September, 2025.
- GSTAT to commence hearing the appeals by end of December, 2025.
- GSTAT Principal Bench shall act as National Appellate Authority for Advance Rulings, i.e. to decide on conflicting Advance Rulings.
- 06.2026 shall be the date for limitation of filing of backlog appeal.
GSTAT as National Appellate Authority for Advance Rulings
GST Council has also decided that the principal bench of GSTAT shall serve or act as National Appellate Authority for Advance Rulings so as to adjudicate and decide on conflicting advance rulings pronounced by different State Advance Ruling Authorities.
Section 101A of CGST Act, 2017, effective from 01.01.2020, provides for constitution of National Appellate Authority for Advance Rulings for hearing of appeals made under section 101B of the Act. Appeal to such Authority can be filed in terms of section 101B of the CGST Act, 2017 where conflicting Advance Rulings are given by the Appellate Authorities of two or more states or Union Territories. The GST Council has recommended that the Principal Bench of the GSTAT will also serve as the National Appellate Authority for Advance Ruling.
As such, it appears that there shall not be constituted any independent or separate Authority for such purpose.
Timelines for filing appeals before the GST Appellate Tribunal (GSTAT)
Vide Notification No. S.O.4220(E) dated 17.09.2025, Central Government has notified time lines for filing appeals before the GSTAT as follows:
| Communication of orders | Filing of appeal |
| Before 1st April, 2026 | Latest by 30th June, 2026 |
| On or after 1st April, 2026 | Within 3 months of order |
Thus, for entire back-log of appeals to be filed before GSTAT as on 31.03.2026, the appeals before GSTAT shall be filed by on or before 30.06.2026. For orders communicated / served on or after 01.04.2026, the appeals shall be filed in ordinary course i.e., within three months of the service of the impugned order.
Pendency of Appeals
According to GSTN, common portal for GST, huge number of appeals under section 107 have been filed and disposed of by the first appellate authority and also by the revisional authorities. All such orders passed by the first Appellate Authorities and decisions of the Revisional Authorities passed under Section 108 of the Act, are appealable before the second Appellate Authority i.e., GST Appellate Tribunal (GSTAT).
All appeals before GSTAT are required to be filed and processed electronically on the portal developed by NIC for this purpose and all such appeals shall be heard and recorded on the said portal.
NIC who has developed the electronic platform has indicated an apprehension that there is a statable probability that the portal may face capacity and concurrency issues if most of the appellants visit the portal for filing appeals to overcome limitation and that this might adversely affect the performance of the newly designed system, leading to problems for the appellants. In view of this it would be desirable that the filing of appeals may be staggered over a period of time to lower the burden on the system.
Accordingly, GSTAT has issued an Order vide GSTAT Order No. F. No. GSTAT/Pr. Bench/Portal /125/25-26/1499-1502 dated 24.09.2025 to allow for staggered filing of appeals before the GSTAT.
Staggered filing of Appeals before GSTAT
GSTAT President has issued an order exercising the powers under Rule 123 of GSTAT (Procedure) Rules, 2025 to streamline the filing system of appeals before GSTAT against the orders of first Appellate Authority under section 107 of CGST Act, 2017 or orders of Revisional Authority under section 108 of CGST Act, 2017 in view of the huge pendency of appeals to be filed.
- The filing of appeals before GSTAT shall be staggered over a period of time to reduce the burden on the electronic system.
- The staggered time schedule is a under:
| Category | Period of filing appeal in Form APL-01 or APL-03 under section 107 of the Act or issuance of notice in Form RVN-01 in terms of Section 108 of the Act | Period during which the appeal under section 112 of the Act before the GSTAT may be filed |
| 1 | On or before January 31, 2022 | September 24, 2025 – October 31, 2025 |
| 2 | February 1, 2022 – February 28, 2023 | November 1, 2025 – November 30, 2025 |
| 3 | March 1, 2023 – January 31, 2024 | December 1, 2025 – December 31, 2025 |
| 4 | February 1, 2024 – May 31, 2024 | January 1, 2026 – January 31, 2026 |
| 5 | June 1, 2024 – March 31, 2026 | February 1, 2026 onwards |
| 6 | Not filed by March 31, 2026 | March 1, 2026 onwards |
- However, in all the above cases, the last date by which appeals shall be filed will be 30th June, 2026. As per Notification No. S.O. 4220(E) dated 17.09.2025.
- These time lines have been issued in exercise of powers to President under Rule 123 of the GSTAT (Procedure) Rules, 2025 and are not in conflict with section 112(6) of the CGST Act, 2017.
Epilogue
It is expected that the tribunal will handle an initial load of 48,000 appeals, which are against first appellate orders passed by central and state commissioners. GSTAT is hoped to become a true symbol of justice for taxpayers,. a pillar of trust for businesses and a catalyst for India’s continued economic growth.
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