# GST Appeals — Appellate Authority & GSTAT

> The first appeal against a GST order is filed online in Form APL-01 before the Appellate Authority within three months (extendable by one month) with a pre-deposit of 10% of the disputed tax plus the admitted amount. A further appeal lies to the GST Appellate Tribunal (GSTAT), which began hearing cases in 2026, in Form APL-05 within three months of the appellate order, with an additional pre-deposit of 10% of the disputed tax.

Practice: Tax Notices & Litigation — https://www.industax.com/services/tax-litigation/

Pre-deposit stays recovery of the balance demand while the appeal is pending. DRC-03 payments made earlier may need to be linked or adjusted to count towards the pre-deposit — the position differs across cases, so we confirm before filing.

GSTAT benches now operate across states. For orders communicated before 1 April 2026, a one-time window for filing Tribunal appeals ended on 30 June 2026; for later orders the regular three-month limit applies.

## Key facts

| Item | Detail |
| --- | --- |
| First appeal | APL-01, 3 months (+1 month condonable), 10% pre-deposit |
| Tribunal | GSTAT, APL-05, 3 months, additional 10% pre-deposit |
| Effect of pre-deposit | Recovery of balance demand stayed |
| GSTAT status | Benches hearing cases since 2026 |

## Who needs this

- Businesses with adverse GST orders
- Appellants with orders from the Appellate Authority
- Businesses with orders confirming large ITC, refund or classification demands

## What's included

- Grounds of appeal and statement of facts
- Pre-deposit computation
- APL-01 / APL-05 filing
- Hearings and written submissions

## Documents

- Order appealed against
- SCN and replies
- Payment proofs
- Evidence

## Process

1. **Evaluate** — Merits, limitation and pre-deposit assessed.
2. **File** — Appeal filed online with pre-deposit.
3. **Argue** — Hearings and submissions handled.

## Also covers

- **GSTAT appeals** — Second appeals before the GST Appellate Tribunal.

## FAQs

### Is the GST Appellate Tribunal operational?

Yes. GSTAT benches began hearing cases in 2026 and accept appeals online.

### What is the total pre-deposit up to the Tribunal?

10% of the disputed tax at the first appeal plus a further 10% at the Tribunal stage, in addition to admitted amounts.

### What if I missed the three-month appeal deadline?

The Appellate Authority can condone a delay of up to one more month for sufficient cause; beyond that, relief is usually only through a writ petition in exceptional cases.

## Official sources

- GST portal — Services > User Services > View Notices: https://www.gst.gov.in/
- CBIC — GST law and circulars: https://cbic-gst.gov.in/
- GST Appellate Tribunal (e-filing): https://efiling.gstat.gov.in/

---
Canonical page: https://www.industax.com/services/tax-litigation/gst-appeal
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.