GST APL-05: appealing to the GST Appellate Tribunal

GSTAT is now functioning

After years of delay, GSTAT benches are operational, including the Mumbai bench from June 2026. Appeals are filed electronically through the Tribunal's online filing system. Special transition deadlines were notified for orders passed before the Tribunal began working; those windows have now passed, so new appeals follow the normal three-month rule.

Time limit

APL-05 must be filed within three months from the date the order under appeal is communicated. The Tribunal can admit an appeal within a further three months if you show sufficient cause for the delay. Condonation is at the Tribunal's discretion, so do not rely on it.

Pre-deposit

In addition to the amount paid under Section 107(6) at the first appeal, Section 112(8) requires:

• Full payment of any amount you admit
• 10% of the remaining tax in dispute, subject to the statutory maximum
• For penalty-only orders, a further 10% of the penalty, under the 2025 amendment
• Once paid, recovery of the balance is deemed stayed until the appeal is decided

What to prepare

A Tribunal appeal is decided largely on the record. Prepare a concise statement of facts, clear grounds of appeal, the orders of the original and appellate authorities, the replies filed earlier and an indexed paper book of documents. New evidence not produced before the lower authorities may face objections.

The Tribunal may refuse to admit an appeal where the amount involved does not exceed Rs. 50,000. A professional can prepare the paper book and argue the appeal.

Get it handled for you

Facing an order you disagree with? We draft and file the appeal with the pre-deposit and attend the hearing as your authorised representative. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.