GST Appellate Tribunal Extends Relaxation for Online Appeal Filing on GSTAT Portal Until Dec 31, 2026

Considering the difficulties faced by the applicants in the initial phase of filing appeals online on the GSTAT portal, the Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi, under the Ministry of Finance, has extended the relaxation provided for filing appeals on the GSTAT Portal until December 31, 2026, to facilitate the appeal-filing process for the applicants.

The GST Appellate Tribunal has announced this decision in exercise of its powers granted under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, through an Order dated January 20, 2026, and Instructions dated March 10, 2026.

According to the instructions released for the Assessing Officer (AO), the Registrar/Joint Registrars/Deputy Registrars/Assistant Registrars are required to check whether APL-05 includes soft copies of documents, including the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts, grounds of appeal, pre-deposit, and Court fees details wherever applicable. In cases where higher courts have granted exemption from court fees or pre-deposit requirements, no objection should be raised.

The instructions have further clarified that if appeals are filed under Sub-Section (1) of Section 112(1) with scanned certified copies of Order-in-Original (OIO) or Order-in-Appeal (OIA), scrutiny officers should accept them if the certification appears satisfactory. In such a case, applicants are additionally required to upload authorisation letters for tax professionals or a vakalatnama in favour of advocates.

For appeals filed by the Revenue Department (Tax Authorities) under Sub-Section (3) of Section 11, the documents, including the Show Cause Notice, Order in Original, Order in Appeal, Opinion of the Commissioner directing his officer to make the application, Statement of facts, Grounds of appeal, etc., are required.  No court fee or pre-deposit is required for departmental appeals, and only one verification, along with the appellant’s digital signature, is necessary.