Summary: The Goods and Services Tax Appellate Tribunal (GSTAT) has introduced several administrative and procedural developments concerning recruitment of personnel, transfer of appeals, electronic filing of replies and difficulties encountered while filing appeals before different Tribunal Benches. The Central Government has notified the Goods and Services Tax Appellate Tribunal, Group ‘A’ and ‘B’ Posts Recruitment Rules, 2026, prescribing recruitment conditions for specified positions in GSTAT. The rules cover classification of posts, pay matrix levels, age limits, educational qualifications and other eligibility requirements. Effective from 23 September 2026, these rules provide the recruitment framework for positions including Registrar, Financial Advisor, Deputy Registrar, Assistant Registrar, Assistant and Legal Assistant. These developments are relevant to the administrative functioning of the Tribunal and the staffing of its various Benches.
GSTAT has also issued a Standard Operating Procedure for Transfer of Appeals involving identical questions of law pending before different Benches. The procedure addresses situations where a taxpayer holds multiple GST registrations linked to the same PAN and has filed related appeals before different GSTAT Benches. Through the portal, the appellant can select the relevant GSTIN, identify cases involving an identical legal question, verify appellant and respondent details, appoint or select a representative, upload supporting documents and complete the prescribed checklist. Following final submission, the portal generates an acknowledgement receipt. The facility provides a structured mechanism for seeking consolidation of appeals, reducing the procedural difficulties associated with related disputes pending before different Benches. The actual transfer remains subject to the applicable procedural requirements and decision of the competent authority.
Introduction
Recently Central Government has notified the Goods and Services Tax Appellate Tribunal, Group ‘A’ and ‘B’ Posts Recruitment Rules, 2026 for appointment of different levels of staff in various benches of GSTAT. Further, GSTAT has issued Standard Operative Procedure (SOP) for Transfer of Appeals and Reply Filing by Respondents.
The write-up provides that gist of rules and SOP’s here under:
- GSTAT Group ‘A’ & ‘B’ Posts Recruitment Rules, 2026
- Standard Operating Procedure for Transfer of Appeals in GSTAT
- Standard Operating Procedure for Reply Filing by Respondent – GSTAT
- Appeal filing before GSTAT Benches
GSTAT Group ‘A’ & ‘B’ Posts Recruitment Rules, 2026
Ministry of Finance, Government of India has notified the Goods and Services Tax Appellate Tribunal, Group ‘A’ and ‘B’ Posts Recruitment Rules, 2026
- These rules shall apply to the posts specified in Schedule.
- It prescribes posts, clarification and level in pay matrix, age limit for direct recruits, educational and other qualifications and disqualifications.
- It specifies such rules for the post of Registrar, Financial, Advisor, Deputy / Assistant Registrar, Assistant / Legal Assistant and others.
- These shall come into force from 23.09.2026.
[Source: Gazette Notification Ref. G.S.R. 838(E)-CGST dated 23.09.2026
issued by Ministry of Finance (Department of Revenue)]
Standard Operating Procedure for Transfer of Appeals in GSTAT
GSTAT has issued an SOP providing a mechanism for consolidating multiple appeals involving an identical question of law that are filed before different GSTAT Benches. Where a taxpayer has multiple GSTINs linked to the same PAN and has filed appeals before different Benches, such appeals can be consolidated through a single Transfer Appeal.
- Procedure for filing Transfer Appeal involves the following steps:
1. Login to the GSTAT Portal.
2. Go to Appellant Corner → Transfer of Appeal Filing.
3. Select the relevant GSTIN and view the list of cases.
4. Select the appeals involving an identical question of law and click “Save selected cases”.
5. Verify Appellant Details and Respondent Details.
6. Search and select the Representative and proceed to the next step.
7. Upload the required documents.
8. Complete the Final Checklist by selecting Yes/No/NA. Where No/NA is selected, remarks are required.
9. Review the details in the Final Preview and click Final Submit.
10. Upon successful submission, an Acknowledgement Receipt confirming filing of the Transfer Appeal is generated.
- The SOP facilitates centralised consolidation of appeals involving identical questions of law across different GSTAT Benches, thereby providing a structured portal-based mechanism for seeking transfer of such appeals.
(Source: www.gstat.gov.in)
Standard Operating Procedure for Reply Filing by Respondent – GSTAT
GSTAT has prescribed a step-by-step procedure enabling respondents to file replies to appeals filed against them through the GSTAT Portal.
- Procedure for filing Reply involves the following steps:
1. Login to GSTAT Portal and navigate to Respondent Corner → File Reply.
2. Select “Search by Case No.” and enter the required details, including Security Code, Case Type, Case No., Location and Case Year.
3. Click Search. The relevant case will appear in the list. Click “Click to Upload”.
4. A new window will open for uploading the reply document.
5. Select the user’s name from the dropdown. Other details will be auto-populated. Select the appropriate E-Sign Utility and choose “Reply” as the Document Type. The portal will display the mandatory upload requirements. Select the file from the system and click Upload.
6. After successful upload, the document will appear in the “Submit Document List”, along with details such as Party Name and Document Type. The document can be viewed or deleted before submission.
7. Click Submit. A confirmation message will be displayed confirming successful submission, along with an option to Print Receipt.
- The SOP provides a structured, portal-based mechanism for respondents to search the relevant GSTAT case, upload and e-sign their reply, review the uploaded document, and obtain a submission receipt.
(Source: www.gstat.gov.in)
Appeal filing before GSTAT Benches
GSTAT has issued a Circular to clarify on problems in filing of appeals before GSTAT
- Appellants are facing difficulties in filing of appeals on GSTAT portal using the token system validity of 60 days.
- GSTAT has clarified that the appeal in such cases can be filed using the reference number of the BharatKosh Payment with a delay condonation request as up-dation of payment on BharatKosh Portal takes approximately 72 hours.
- No additional fee needs to be paid for such requests and appeals.
- The concerned Bench may decide the matter on the basis of information available on records.
- This Circular has been issued by GSTAT president drawing powers under Rule 123 of GSTAT (Procedure) Rules, 2025.
(Source: Circular F.No.GSTAT/Pr. Bench/ Portal /125/25-26 dated 02.11.2026
issued by GSTAT, Principal Bench, New Delhi)
