GSTAT Extends Relaxed GST Appeal Filing Guidelines On Portal Till December 31, 2026

The Goods and Services Tax Appellate Tribunal (GSTAT) Principal Bench, New Delhi, has extended till December 31, 2026 the relaxed filing framework for appeals on the GSTAT Portal, citing difficulties faced by appellants during the initial phase of the portal's functioning.

The extension has been granted through an office order dated May 14, 2026.

The order continues the earlier relaxation measures introduced through an office order dated January 20, 2026 and instructions issued on March 10, 2026.

Under the extended framework, Registrars, Joint Registrars, Deputy Registrars and Assistant Registrars have been directed not to raise defects where appellants upload soft copies with Form APL-05 (appeal application form) of the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts, Grounds of Appeal, pre-deposit, and court fee documents, wherever required.

The tribunal has also clarified that where Higher Courts have granted exemption from payment of court fees or pre-deposit requirements, scrutiny officers should not raise defects during verification of appeals.

GSTAT has also permitted appellants to upload scanned certified copies of Order-in-Originals or Order-in-Appeals, provided the scrutiny officer is satisfied from the endorsement of the issuing authority that the document is a certified copy.

The order also requires appellants or taxpayers to upload authorisation letters in favour of tax professionals or vakalatnama executed in favour of advocates.

For appeals filed by the Revenue, GSTAT said the department must upload the Show Cause Notice, Order-in-Original, Order-in-Appeal, the Commissioner's opinion authorising filing of the appeal, Statement of Facts and Grounds of Appeal.

No court fee or pre-deposit is payable on appeals filed by the Revenue.

The order further states that a verification and digital signature of the appellant are required.