⏰ GST Appellate Tribunal backlog appeals must be filed by 30 June 2026. —
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GSTAT now operational · 31 state benches

Appeal to the GST Appellate Tribunal
— drafted, costed, deadline-checked

The GST Appellate Tribunal (GSTAT) is finally hearing appeals under Section 112 of the CGST Act — with a backlog of over 4 lakh matters and a hard filing deadline of 30 June 2026. Draft your appeal, compute the exact pre-deposit, and check your readiness in minutes. Fixed price in ₹, instant delivery.

Explore GSTAT Tools Check My Readiness (₹299)
Section 112 CGST Act
Form GST APL-05 / GSTAT-01
Pre-deposit auto-computed
Instant delivery in ₹
4 Lakh+
Backlog Appeals
₹1 L Cr+
Disputed Value
31
State Benches
3 months
Limitation (Sec 112)
GSTAT Toolkit

Everything you need to file with the Tribunal

From a quick readiness check to a fully drafted memorandum of appeal — pay, fill the form, get your document instantly.

Why This Matters Now

The GSTAT window is open — and it closes

⏰
A hard backlog deadline
Backlog appeals against pre-existing First Appellate Authority orders must be filed by 30 June 2026. Miss it and you may need to plead condonation of delay — with no guarantee it is granted.
💸
Pre-deposit, done right
The Section 112(8) pre-deposit was reduced in 2024 and is computed only on disputed tax, net of your first-appeal deposit. Pay the wrong amount and your appeal can be defective. We compute it exactly.
📈
A 4 lakh+ queue
With over four lakh appeals expected, early, well-drafted filings move first. A clean memorandum with structured grounds gives your matter the best start before a busy bench.
How It Works

From order to filing-ready document in minutes

1
Pick your tool
Readiness check, pre-deposit calculator, strategy report, condonation application, or the full appeal drafter.
2
Enter your order details
GSTIN, the order appealed, dates, and the disputed amount. Built-in validation.
3
Pay securely (₹)
Razorpay — UPI, card, netbanking. GST invoice issued automatically.
4
Download & file
Customised, print-ready document delivered immediately. File on the GSTAT portal.
Important. These products are document preparation aids based on the information you supply. They do not constitute legal advice or a legal opinion under the Advocates Act, 1961, and are not a substitute for advice from a qualified advocate or chartered accountant on your specific facts. Pre-deposit rates, forms and timelines under the CGST Act, 2017 and the GSTAT Procedure Rules, 2025 are subject to notification — verify the current position before filing or paying. All deliverables reference Indian law and Indian rupees (₹).
FAQ

Frequently asked questions

What is the GST Appellate Tribunal (GSTAT)?

GSTAT is the appellate body constituted under Section 109 of the CGST Act, 2017 that hears appeals against orders of the First Appellate Authority and Revisional Authority. It became operational in early 2026 with a Principal Bench in New Delhi and 31 state benches.

What is the deadline to file a backlog GST appeal?

Backlog appeals (against orders predating GSTAT becoming operational) must be filed by 30 June 2026. The ordinary limitation is 3 months from the date the order is communicated (Section 112(1)).

How much pre-deposit is required to appeal to GSTAT?

Under Section 112(8) of the CGST Act, the pre-deposit is 10% of the disputed tax (over and above the amount paid at the first-appeal stage), subject to a statutory cap. The rate was reduced from 20% to 10% by the Finance (No. 2) Act, 2024.

Which form is used to file a GSTAT appeal?

An appeal to the GST Appellate Tribunal is filed in Form GST APL-05, read with the GSTAT Procedure Rules, 2025.

Can MSME Prime draft my GSTAT appeal?

Yes. Our GSTAT Appeal Drafter prepares the memorandum of appeal and grounds from your order, and we offer a pre-deposit calculator, condonation-of-delay application, and a backlog readiness check — all at fixed prices.