- GSTAT President, vide order dated 20/01/2026, has directed all bench registries to take a lenient view while scrutinizing appeals for the next 6 months.
- Defects should be raised only for substantial issues affecting merits, not for procedural/formal matters.
- Documents generated digitally through GSTN need no certification; scanned copies of physical documents must be signed.
The GST Appellate Tribunal (GSTAT) has officially become operational as of January 2026. This marks a massive milestone in the GST regime, as it provides a specialized forum for taxpayers to challenge orders passed by the First Appellate Authority, finally moving away from the need to approach High Courts for every dispute.
Here is the current status and essential details for 2026:
1. Operational Status (as of January 2026)
Launch: Most benches, including the Principal Bench in New Delhi and various State Benches (like Chennai and Vijayawada), became functional around January 21–22, 2026.
Scale: The GSTAT is now the largest tribunal in India, with 32 Benches (1 Principal and 31 State Benches) operating across 45 locations.
Digital-First: It is the first tribunal in the country to go fully digital. All appeals are filed electronically via the GSTAT e-Filing Portal.
2. Crucial Deadlines for Filing
The government has provided a transitional window to accommodate the years when the tribunal was not active:
Orders received BEFORE April 1, 2026 Appeals can be filed until June 30, 2026.
Orders received ON or AFTER April 1, 2026 Usual limit: 3 months from the date of communication.
3. Key Procedural Updates
Leniency Period: Recognizing the "newness" of the portal, the GSTAT President has ordered a 6-month leniency period (until July 2026).
Registries are instructed to ignore minor technical/form errors and only raise objections for serious defects that affect the case's merits.
Digital Signatures: Documents generated online through the GSTN system do not need physical certification. However, any physical documents scanned and uploaded must be signed before uploading.
Pre-deposit: To file an appeal, you must generally deposit 10% of the disputed tax (in addition to the 10% paid during the first appeal), effectively making it a 20% total pre-deposit for the tribunal stage.
4. Jurisdiction Breakdown
Principal Bench (New Delhi): Handles cases involving "Place of Supply" disputes and appeals against National Anti-Profiteering orders.
State Benches: Handle all other matters (Input Tax Credit, classification, valuation, refunds, etc.) within their respective states.
How to Proceed:
If you have a pending order from an Appellate Authority (APL-01), you should now register on the GSTAT e-Filing portal using your GSTIN.
