The Goods & Services Tax Appellate Tribunal (GSTAT) has introduced a new, staggered e-filing schedule for appeals to prevent its new online portal from crashing due to a sudden rush of filings. This directive, issued on September 24, 2025, requires all appeals under Sections 107 and 108 of the CGST Act, 2017, to be filed electronically.
Thank you for reading this post, don't forget to subscribe!To ensure the system runs smoothly, the GSTAT President has organized the filing process into specific time windows based on when the original appeals or notices were filed with appellate or revisional authorities. The schedule runs from September 24, 2025, through June 30, 2026.
Key Details of the New Filing Schedule
The GSTAT received information from NIC, the portal’s developer, that a large volume of simultaneous filings could cause system overloads. To avoid this, the President has used the powers conferred by Rule 123 of the GST Appellate (Procedure) Rules, 2025, to implement the following staggered schedule:
- Appeals filed on or before January 31, 2022: The e-filing window is September 24, 2025 – October 31, 2025.
- Appeals filed from February 1, 2022 – February 28, 2023: The e-filing window is November 1, 2025 – November 30, 2025.
- Appeals filed from March 1, 2023 – January 31, 2024: The e-filing window is December 1, 2025 – December 31, 2025.
- Appeals filed from February 1, 2024 – May 31, 2024: The e-filing window is January 1, 2026 – January 31, 2026.
- Appeals filed from June 1, 2024 – March 31, 2026: The e-filing window is February 1, 2026 – June 30, 2026.
- All other cases not yet filed on the portal by March 31, 2026: The e-filing window is March 1, 2026 – June 30, 2026.
This new schedule is designed to streamline the appeal process and help prevent any technical issues with the new e-filing system.
