GSTAT in 2026: benches, filing, pre-deposit and time limits for a GST second appeal

To take an order-in-appeal to the GST Appellate Tribunal (GSTAT), file FORM GST APL-05 on the GSTAT e-filing portal within three months of the day the order was communicated to you, after paying the tax you admit and 10% of the remaining tax in dispute (capped at ₹20 crore) on top of your first-appeal deposit. The 31 July 2026 deadline for older orders has passed, and the 20% deposit that many pages still quote ended on 1 November 2024.

What is GSTAT, and which benches hear a second appeal?

GSTAT is the second appeal forum under section 109 of the CGST Act (the Central Goods and Services Tax Act, 2017). Notification S.O. 3048(E) of 31 July 2024 (Gazette), as amended by S.O. 5063(E) of 26 November 2024, establishes it from 1 September 2023, with the Principal Bench at New Delhi and 31 State Benches at the places below.

S.O. 3048(E) as amended: the 31 benches sit in 29 cities (Bengaluru and Kolkata have two each), with 16 further sitting or circuit places: 45 places in all, as the Tribunal's page counts. S.O. 5063(E), as reported, swapped Prayagraj with Varanasi and Chandigarh with Jalandhar.

Office Order No. 4/GSTAT/PB/2026 (29 July 2026) assigns members and days for Delhi, Chennai, Coimbatore, Madurai, Puducherry, Lucknow and Bengaluru. A place-of-supply case goes only to the Principal Bench (section 109(5), proviso).

Who can appeal to GSTAT, and against what?

• The taxpayer (section 112(1)): anyone aggrieved by an order under section 107 (first appeal) or 108 (revision), under the CGST Act or a State or Union Territory GST Act. The Tribunal may refuse an appeal involving ₹50,000 or less (section 112(2)).
• The department (section 112(3)): the Commissioner may direct an officer to apply in FORM GST APL-07 (rule 111). CBIC's Circular 207/01/2024-GST sets a ₹20 lakh monetary limit for Central tax officers, with exclusions.
• Cross-objections (section 112(5)): the other party may file FORM GST APL-06 within 45 days of notice of the appeal.

How long do I have to file a GSTAT appeal?

Section 112(1), as amended from 1 August 2024, allows three months from communication of the order "or the date, as may be notified by the Government, on the recommendations of the Council, ... whichever is later". S.O. 4220(E) of 17 September 2025 notified 30 June 2026 for orders communicated before 1 April 2026. S.O. 3502(E) of 30 June 2026 (Gazette) replaced it, and the Tribunal's notice of that day says the last date "has been extended till 31st July 2026".

Count from communication, not the date of the order: APL-05 asks for the date of communication.

Late appeals. The Tribunal may admit an appeal up to three months after the period in section 112(1) ends, for sufficient cause (section 112(6)). An order communicated on 15 September 2026 gives until 15 December 2026, or 15 March 2027 for sufficient cause. Whether the original notice was out of time is separate: see our limitation calculator.

How much is the GSTAT pre-deposit? A worked example

Section 112(8) bars an appeal unless the appellant has paid (a) in full the tax, interest, fine, fee and penalty he admits, and (b) 10% of the remaining tax in dispute, in addition to the section 107(6) deposit, "subject to a maximum of twenty crore rupees". The Finance (No. 2) Act 2024 cut this from 20% (maximum ₹50 crore), in force from 1 November 2024 (Notification 17/2024-Central Tax). The old APL-05 was amended that day to read ₹20 crore each for CGST, SGST and cess and ₹40 crore for IGST (Notification 20/2024-Central Tax). Hence older pages say 20%, and the Tribunal's own FAQ still does.

CBIC's Circular 259/05/2026-GST of 26 October 2026 explains the Tribunal-stage figure: "10% of the remaining amount of tax in dispute is to be computed with reference to the liability confirmed by the Appellate Authority, which is disputed by the appellant" (S. No. 2).

Once the section 112(8) amount is paid, recovery of the balance is deemed stayed until the appeal is disposed of (section 112(9)). A pre-deposit refund is claimed in FORM GST RFD-01 at serial 7, "on account of order", with interest from each payment date (Circular 259/05/2026-GST, S. Nos. 3 and 5).

Penalty-only orders. From 1 October 2025 (Notification 16/2025-Central Tax), a proviso to section 112(8) asks for 10% of the penalty where the order demands penalty and no tax. The Hyderabad Bench treated it as prospective for an order of 2024, at the admission stage. The GST Council recommended a ₹40 crore ceiling on 8 October 2026; that is not law yet (our note on the 57th Council).

Which forms do I file, and how does e-filing work?

APL-05 was replaced by Notification 13/2025-Central Tax (in force 22 September 2025). The acknowledgement is FORM GST APL-02A.

Filing is online only: rule 110(1) requires APL-05 "electronically", on the portal at efiling.gstat.gov.in (Procedure Rules, rule 18). Users register with e-mail, mobile OTP and proof of identity (FAQ). Where the ARN is available, the pre-deposit paid on the GST portal is fetched into the form. The appeal fee is paid online; if its status is not "Success" after 72 hours, the portal does not block the filing.

Attach a certified copy of the order-in-appeal, with the original order and the documents relied on (rule 21); if the order is not on the GST portal, upload a self-certified copy within seven days, or the upload date becomes the filing date (rule 110(4)). If the Registry finds the appeal defective it returns it; if you do not comply within seven working days of the return, it goes to the Registrar for orders (rule 24(1)).

Will one member or two hear my appeal, and how is the case categorised?

Under section 109(8), an appeal where the tax or input tax credit involved, or the fine, fee or penalty, is ₹50 lakh or less, and which involves no question of law, may be heard by a single Member, with the President's approval and on prescribed conditions (we did not find them). All other cases go to one Judicial Member and one Technical Member. The Principal Bench decided Sterling & Wilson (tax of ₹27,06,634) with the President sitting alone.

Which court of a bench hears the case is a listing matter. Office Order 4, issued under rule 123 of the Procedure Rules, sorts cases into Category I and II on every bench except Bengaluru, which has three. Category I covers classification, value, input tax credit, liability to pay tax, assessments, refunds and recovery; Category II covers demands under sections 73 and 74, registration and penalty orders. The Registry decides on the pleadings and facts; the appellant's declaration "shall only serve as one of the relevant factors to be considered". The order continues Office Order No. 3/GSTAT/PB/2026 of 14 May 2026, which is not on the Tribunal pages we could reach.

Does a GSTAT order bind anyone but the parties?

Section 113(6) makes an order on appeal "final and binding on the parties", saving the further appeals in sections 117 and 118. Nothing in the Act binds other taxpayers, and Nira labels GSTAT orders persuasive. If members differ, a larger bench decides (rule 50). State Bench orders go to the High Court within 180 days on a substantial question of law (section 117); Principal Bench orders to the Supreme Court (section 118(1)(a)).

On High Court rulings, the one decision we found says the High Court prevails: the Surat Bench held that the jurisdictional High Court's judgment "holds the field and binds the Tribunal", although the department meant to seek a review.

What has the Tribunal decided so far?

Six orders worth knowing, each read in full. Each is one bench's order, dated in the first column, and persuades rather than binds.

Frequently asked questions

Sources

• Statute CGST Act s.109, s.112, s.113, s.117, s.118; rule 110.
• Gazette S.O. 3048(E), S.O. 5063(E) (26 November 2024, no Gazette link), S.O. 4220(E), S.O. 3502(E), GSTAT (Procedure) Rules, 2025.
• CBIC Central Tax Notifications 17/2024, 20/2024, 13/2025, 16/2025; Circulars 207/01/2024 and 259/05/2026; GST Council release of 8 October 2026, para 7.4.
• Tribunal About, State Benches, notice of 30 June 2026, FAQ, Office Order 4, pre-deposit and court-fee advisories.