GSTAT Launches Token Facility For Appellants Facing Issues In E-Filing Appeals
Manu Sharma
15 July 2026 1:26 PM IST
The Goods and Services Tax Appellate Tribunal (GSTAT) has activated the token generation facility for appellants facing issues while filing appeals on its e-filing portal. The facility is available through the scrolling highlights on the portal's home page.
A token generated on or before July 31, 2026, will be treated as sufficient compliance with the appeal filing deadline. The appellant must, however, complete the actual filing within 60 days from the date of token generation.
The tribunal introduced the mechanism after noting that its e-filing portal has been operational since September 24, 2025. It also recorded that the deadline for filing appeals under Sections 112(1) and 112(3) of the CGST Act had been extended until July 31, 2026.
The mechanism allows an appellant to record an intention to file an appeal by submitting minimum basic details and obtaining a token. The appeal must then be completed within 60 days of generating the token.
It applies to appeals under Sections 112(1) and 112(3) of the CGST Act. These provisions govern appeals by aggrieved persons and applications filed by the authorised tax authority before the GSTAT.
According to the advisory, the facility is meant for users facing difficulties while filing appeals. Once the prescribed form is successfully submitted, a Token ID is generated and shared with the user along with the date and time of generation.
The facility is available to taxpayers and tax officials holding a GSTIN, Temporary ID, UIN or TDS Registration Number.
A separate token must be generated for each appeal. One token cannot be used for multiple appeals.
The advisory says a token generated on or before July 31, 2026, will serve as proof that the user had initiated the appeal process before the statutory deadline.
If a user generates a valid token but is unable to complete the filing because of technical or other portal-related issues, no delay fee will be payable, subject to verification and applicable provisions.
It also cautions that tokens generated with incomplete or inaccurate details may be treated as void.