Appeals Before GST Appellate Tribunal: Procedure, Limitation & Compliance under Section 112 of CGST Act & Rules
Summary: Section 112 of the CGST Act, 2017 governs the filing of second appeals before the Goods and Services Tax Appellate Tribunal and clarifies limitation, procedure, and conditions for maintainability. After the amendment by the Finance (No. 2) Act, 2024, the limitation period for filing an appeal runs from the later of the date of communication of the order or the date notified by the Government for filing appeals before the Tribunal, thereby protecting taxpayers during periods when the Tribunal was non-functional. This protection has been operationalised through Notification dated 17.09.2025, which grants a one-time extended window allowing appeals against orders communicated before 1 April 2026 to be filed up to 30 June 2026, while prescribing the normal three-month period for later orders. The framework further prescribes electronic filing in FORM GST APL-05, rules determining when an appeal is treated as filed, discretionary condonation of delay, limited discretion to refuse low-value appeals, mandatory pre-deposit requirements, prescribed fees, and signing norms—ensuring procedural clarity while safeguarding the right of appeal.
Section 112(1) of the CGST Act, 2017 lays down the statutory mechanism for filing a second appeal before the GST Appellate Tribunal by an aggrieved person. The provision reads as under:
“Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal ; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later.”
Accordingly, any person aggrieved by an order passed under Section 107 (First Appeal) or Section 108 (Revision) of the CGST Act, the corresponding provisions of the SGST Act, or the UTGST Act, is entitled to prefer an appeal before the GST Appellate Tribunal.
Time limit for filing appeal
The appeal must be filed within three months, calculated from whichever of the following dates is later:
- the date on which the order is communicated to the person; or
- the date notified by the Government, on the recommendation of the GST Council, for filing appeals before the Appellate Tribunal.
Legal significance of the amendment by Finance (No. 2) Act, 2024
It is pertinent to note that the words “or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later” were inserted with effect from 01.08.2024 by Section 143 of the Finance (No. 2) Act, 2024 (Act No. 15 of 2024 dated 16.08.2024).
This amendment is a beneficial and curative provision, intended to safeguard taxpayers during periods when the GST Appellate Tribunal was either not constituted, not functional, or the date for filing appeals had not been notified. By virtue of this insertion, even where an adverse order was passed prior to such notification, the limitation period for filing an appeal does not commence until the notified date for filing appeals before the Tribunal.
Courts have relied upon this statutory protection to consistently hold that appeals cannot be rejected as time-barred where the Appellate Tribunal itself was not operational or accessible, as a taxpayer cannot be penalised for the absence of an appellate forum.
The limitation for filing appeal before the GST Appellate Tribunal commences from the later of the date of communication of the order or the date notified by the Government for filing such appeals, thereby safeguarding the right of appeal until the Tribunal becomes functional.
Appeal Timeline and GST Appellate Tribunal Notification
A significant notification issued under Section 112(1) of the CGST Act, 2017 is Notification No. S.O. 4220(E) dated 17.09.2025, which prescribes staggered timelines for filing appeals before the newly constituted Goods and Services Tax Appellate Tribunal (GSTAT).
Recognising the prolonged delay in the constitution and operationalisation of the GSTAT, the Government has provided a special, one-time extended window to enable taxpayers to file appeals against both past and future orders, without being prejudiced on the ground of limitation.
The said notification lays down the following conditions and staggered schedule for filing appeals in FORM GST APL-05:
- Past orders (orders communicated before 1 April 2026): Appeals may be filed before the Appellate Tribunal up to 30 June 2026, irrespective of the original date of communication of the order.
- Future orders (orders communicated on or after 1 April 2026): Appeals must be filed within three months from the date of communication of the order, in accordance with the standard limitation period prescribed under Section 112(1) of the CGST Act.
Because the GST Appellate Tribunal was set up late, the Government issued a aforesaid special notification under Section 112(1) to ensure taxpayers do not lose their right to appeal due to delay in constitution of the Tribunal. This notification gives extra time to file appeals and clearly divides cases into old orders and new orders.
Grounds of Appeal –Limitation
That the present appeal is fully maintainable and within limitation, as the period prescribed under Section 112(1) of the CGST Act, 2017 had not commenced due to the non-operational status of the Goods and Services Tax Appellate Tribunal and in the absence of a notified date for filing appeals, as expressly contemplated under the amended proviso to Section 112(1).
That the statutory requirement of a notified date has now been fulfilled by the issuance of Notification No. S.O. 4220(E) dated 17.09.2025, which provides a special, one-time window and staggered timelines for filing appeals before the GSTAT. The present appeal has been filed strictly within the time period prescribed under the said notification.
Accordingly, the appeal cannot be rejected on the ground of limitation, as limitation does not run against an assessee in the absence of an operational appellate forum, and the Appellant has exercised the statutory right of appeal at the first available opportunity in accordance with law.
Ground — Tribunal’s Discretion under Section 112(6) to Admit Delayed Appeals
That without prejudice to the submissions on limitation, it is submitted that even assuming, though not admitting, that the present appeal is held to be beyond the prescribed period of limitation, the same is liable to be admitted under Section 112(6) of the CGST Act, 2017.
Section 112(6) expressly empowers the Hon’ble Appellate Tribunal to admit an appeal filed within a further period of three months after the expiry of the limitation period, upon the appellant demonstrating sufficient cause for the delay.
In the present case, the non-functionality and non-constitution of the GST Appellate Tribunal, coupled with the statutory requirement to await a notified date for filing appeals under the amended proviso to Section 112(1), constitutes a sufficient and bona fide cause for any alleged delay. The Appellant cannot be penalised for circumstances entirely beyond its control.
Accordingly, the delay, if any, deserves to be condoned in exercise of the Tribunal’s discretionary powers under Section 112(6), in furtherance of substantial justice.
Discretion of the Tribunal to Refuse Admission of Appeal
Section 112(2) of the Central Goods and Services Tax Rules, 2017 ,confers a limited discretionary power upon the GST Appellate Tribunal to refuse admission of an appeal where the monetary stake involved is insignificant. The provision reads as under:
“The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees.”
Accordingly, where the tax, input tax credit (ITC), difference in tax/ITC, or the amount of fine, fee or penalty determined by the impugned order is ₹50,000 or less, the Tribunal may refuse to admit the appeal.
It is submitted that this power is purely discretionary and not mandatory, as evident from the use of the word “may”. The Tribunal is not obliged to reject an appeal solely on the basis of the monetary threshold. Importantly, where the amount involved exceeds ₹50,000, this provision has no application and cannot be invoked to refuse admission of the appeal.
Even in cases where the amount involved is ₹50,000 or below, the Tribunal may still admit the appeal where substantial questions of law, interpretational issues, or violations of principles of natural justice are involved. Thus, Section 112(2) serves as a filter for trivial monetary disputes, without curtailing the right of appeal in matters involving significant legal issues.
Mode and Manner of Filing Appeal before the GST Appellate Tribunal
As per Rule 110(1) of the CGST Rules, 2017, an appeal to the GST Appellate Tribunal under Section 112 of the CGST Act, 2017 is required to be filed electronically in the prescribed form and manner.
The appeal must be filed online in FORM GST APL-05, along with the upload of all relevant supporting documents relied upon by the appellant. Upon successful electronic filing of the appeal, the GST portal automatically generates an instant provisional acknowledgement, which serves as proof of filing.
Such provisional acknowledgement is issued in Part A of FORM GST APL-02A, confirming that the appeal has been filed in accordance with the statutory procedure prescribed under the CGST Rules.
When an Appeal is Treated as “Filed” – Rule 110(4) of the CGST Rules
Rule 110(4) of the CGST Rules, 2017 clarifies when an appeal before the GST Appellate Tribunal is treated as filed and the manner in which acknowledgements are issued, depending on whether the impugned order is available on the GST portal.
1. Where the appealed order is uploaded on the GST portal
- Upon electronic filing of FORM GST APL-05, a provisional acknowledgement is generated.
- After removal of defects, if any, a final acknowledgement bearing the appeal number is issued in Part B of FORM GST APL-02A.
- In such cases, the date of issue of the provisional acknowledgement is deemed to be the date of filing of the appeal.
2. Where the appealed order is not uploaded on the GST portal
- The appellant is required to submit or upload a self-certified copy of the order within seven days from the date of filing FORM GST APL-05.
- If the self-certified copy is submitted within seven days, the date of the provisional acknowledgement continues to be treated as the date of filing of the appeal.
- However, if the self-certified copy is submitted after seven days, the date of submission or uploading of such self-certified copy is treated as the date of filing of the appeal.
3. Final acknowledgement – decisive stage
- In all cases, a final acknowledgement indicating the appeal number is issued in Part B of FORM GST APL-02A after rectification of defects, if any.
- As clarified by the Explanation to Rule 110(4), an appeal is treated as filed only when the final acknowledgement is issued.
4. Why this rule is important
- The date of filing decides whether the appeal is within limitation. Delayed submission of the order copy can push the filing date forward, potentially making the appeal time-barred.
Power of the GST Appellate Tribunal to Condonation of Delay
The GST Appellate Tribunal is vested with the statutory power to condone delay and admit belated filings, where the appellant is able to demonstrate a valid and sufficient cause for not adhering to the prescribed timelines.
Section 112(6) of the CGST Act, 2017 provides as under:
“The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1) or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3), or permit the filing of a memorandum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5), if it is satisfied that there was sufficient cause for not presenting it within that period.”
Scope and effect
The provision grants the Tribunal discretionary authority, not an automatic right, to admit appeals or related applications filed beyond the normal limitation period. Such discretion can be exercised where the delay is supported by a bona fide explanation and circumstances beyond the control of the appellant. This power extends to:
- Appeals under Section 112(1),
- Applications under Section 112(3), and
- Memoranda of cross-objections under Section 112(5).
The provision reinforces the principle that procedural timelines should not defeat substantive justice, particularly where the delay is neither deliberate nor attributable to negligence on the part of the appellant.
Pre-deposit for Filing Appeal before the GST Appellate Tribunal
Section 112(8) of the CGST Act, 2017 mandates that no appeal shall be entertained by the GST Appellate Tribunal unless the prescribed pre-deposit requirements are fulfilled. The provision reads as under:
“No appeal shall be filed under sub-section (1), unless the appellant has paid—
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
(b) a sum equal to ten per cent of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, subject to a maximum of twenty crore rupees, in relation to which the appeal has been filed.
Provided that where an order demands penalty without involving any demand of tax, no appeal shall be filed unless a sum equal to ten per cent of the penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107, has been paid by the appellant.”
Compliance with Section 112(8) of the CGST Act, 2017 is a condition precedent for the maintainability of an appeal before the GST Appellate Tribunal. Non-payment or short payment of the prescribed pre-deposit renders the appeal liable to rejection at the threshold.
The statutory pre-deposit requirements may be summarised as follows:
- Admitted dues: Any amount of tax, interest, fine, fee or penalty admitted by the appellant must be paid in full before filing the appeal.
- Disputed tax: An additional 10% of the disputed tax amount is required to be deposited for filing the second appeal.
- Overall cap: The pre-deposit under Section 112(8)(b) is capped at ₹20 crore.
- Penalty-only cases: Where the impugned order involves only penalty without any tax demand, a 10% pre-deposit of the penalty amount is mandatory.
- Cumulative requirement: The pre-deposit payable under Section 107(6) (first appeal) and Section 112(8) (second appeal) are cumulative in nature and not alternative.
Appeal Fees before the GST Appellate Tribunal
Rule 110(5) of the CGST Rules, 2017 prescribes the fees for filing an appeal or an application for restoration of an appeal before the GST Appellate Tribunal. The rule provides as under:
“The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty-five thousand rupees and a minimum of five thousand rupees:
Provided that the fees for filing of an appeal in respect of an order not involving any demand of tax, interest, fine, fee or penalty shall be five thousand rupees.
There shall be no fee for any application made before the Appellate Tribunal for rectification of errors referred to in Section 112(10) of the CGST Act.”
The statutory fee requirements for filing an appeal before the GST Appellate Tribunal may be summarised as under:
- Standard fee structure: ₹1,000 for every ₹1 lakh (or part thereof) of the amount involved in the appeal.
- Minimum fee: ₹5,000 per appeal.
- Maximum fee: ₹25,000 per appeal.
- Nil-demand cases: Where the impugned order does not involve any demand of tax, interest, fine, fee or penalty, the prescribed fee is ₹5,000.
- Rectification applications: No fee is payable for applications seeking rectification of errors apparent on the face of the record under Section 112(10) of the CGST Act, 2017.
Signing of Appeal and Cross-Objections before the GST Appellate Tribunal
Rule 110(3) of the CGST Rules, 2017 provides that the appeal and the memorandum of cross-objections filed before the GST Appellate Tribunal shall be signed in the manner specified in Rule 26 of the said Rules.
Accordingly, the appeal and cross-objections must be signed by a duly authorised signatory, as recognised under Rule 26, which inter alia includes:
- the individual taxpayer himself;
- the proprietor, in case of a proprietorship concern;
- a partner, in case of a partnership firm;
- a director, in case of a company;
- the karta, in case of a Hindu Undivided Family (HUF); or
- any other person duly authorised in accordance with Rule 26.
If the appeal or memorandum of cross-objections is not signed by the proper authorised person or is not signed in the prescribed manner, it may be treated as defective. Such defects are required to be rectified within the prescribed time, failing which the appeal or cross-objections may be liable to rejection.
Therefore, strict compliance with Rule 110(3) read with Rule 26 of the CGST Rules, 2017 is essential to ensure the maintainability of appeals and cross-objections before the GST Appellate Tribunal.
Disclaimer: Nothing contained in this document is to be construed as a legal opinion or view of either of the author whatsoever and the content is to be used strictly for informational and educational purposes. While due care has been taken in preparing this article, certain mistakes and omissions may creep in. the author does not accept any liability for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon.
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