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User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | Registration
Guide to Online Filing of Appeals and Applications
Once the user opens the E-Filing page, the user will have to choose the correct role and enter the ARN/CRN number. After entering the correct Captcha, the user shall proceed to Register.
e-filing Workflow: Registration
Click on Register button located at top right-hand side of page.
Click on Register
e-filing Workflow: Registration
Select appropriate user type from available options
User can create different account of different user type, but login id should be different for each.
Select the relevant User Type
e-filing Workflow: Tax-Payer Registration
Once the user enters the GSTIN, the correct Captcha and enters “Fetch Data”, the OTP will automatically be sent to the
user. After entering the OTP, the rest of the data will be auto-filled.
Enter the correct Captcha for OTP
Login Id will be same as GSTIN value.
e-filing Workflow: Registration
Tax officer to select appropriate details and manually enter his/her contact details (Mobile C Email ID) for verification.
Tax officer to select appropriate details and provide his/her contact details for confirmation.
e-filing Workflow: Registration: Authorized Representative
Authorized representative to provide appropriate details including contact details (Mobile C Email ID) for verification.
Authorized representative to provide his/her details including contact details for confirmation.
e-filing Workflow: Registration: Authorized Representative
After the user clicks on Send OTP, the user will first have to enter the correct captcha, post which the field to enter the OTP will appear. After entering the OTP, the user will again have to enter the correct captcha and then click on
“Submit and Next”
Authorized representative to enter the correct captcha so that the field for entering the OTP appears.
e-filing Workflow: Registration: Authorized Representative
Once both the mobile number and email-ID gets verified, the user shall proceed further.
e-filing Workflow: Registration
Legal Representative Registration
e-filing Workflow: Registration
Document Upload page will appear like this.
e-filing Workflow: Registration
After final submit the registration is completed successfully.
Login id and password sent to registered mobile no and email id
e-filing Workflow: Forgot Password s Unlock Account
Click on Login button located at top-right of page.
Click on Login to proceed
e-filing Workflow: Forgot Password
Steps to recover the forgotten password.
Click on Forgot Password
Enter all the required details
e-filing Workflow: Unlock Account
Steps to recover the unlock the account.
Click on Unlock Account
Enter all the required details
e-filing Workflow: Login
Enter user login details (user id, password) and captcha. Then press the Login button.
Click on login
Enter user id, password and captcha
e-filing Workflow: Login
After successful login, click on Continue button.
Click on continue button
e-filing Workflow: Disclaimer
To proceed further, user must select the “Click to Agree” checkbox after reading C agreeing the Disclaimer.
User must select the check box of Click to agree to proceed further for e-filing after reading and agreeing the disclaimer.
e-filing Workflow: Disclaimer
Click on Continue button which will be visible after selecting the checkbox.
After clicking on the 'Click to Agree' checkbox, the 'Continue' button will appear.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | Appeal Filling
Guide to Online Filing of Appeals and Applications
Once the user opens the E-Filing page, the user will have to choose the correct role and enter the ARN/CRN number. After entering the correct Captcha, the user shall proceed to login.
Click on the Login button to access user login window.
Click on Login button
Enter User ID,
Password and Captcha
Click Login to proceed
Dashboard of GSTAT portal looks like below.
Sub menu will be shown with both the options – Appeal Filing & Application Filing.
Click on Appellant Corner
Click on Filing and then click on Appeal Filing
Applicant must agree with GSTAT declaration before proceeding further.
After reading and agreeing the disclaimer click on Confirm button to proceed further.
After entering ARN/CRN details, user needs to click on Submit button.
Enter ARN/CRN details, click on Submit button
Under order details tab, provide order details.
After entering ARN/CRN details, user needs to click on Submit button.
Click on Confirm
to proceed further.
User will have to enter all the details if the user selects ARN/CRN not available. If the user selects ARN/CRN available, then the details are auto fetched and auto populated from GSTN.
After filling all the details press Confirm button
User needs to enter Basic Details on relevant tab.
Select Act and section in which appeal needs to be filed.
User can add more than one act.
After filing all the details press Save and Next button
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User needs to enter Case Details on this tab.
Appellant details are auto populated and shown to user.
User needs to enter Respondent Details. More than one respondents can be added.
After filling all the details click on Save button. The respondent's name will start appearing in the list below.
click on Save button.
User needs to add Representative Details on relevant tab. After filling all the details
The representative name will start appearing on the list below.
User needs to add Representative Details on relevant tab and select as IN-Person.
User needs to enter Demand Details (Demand Confirmed - APL04) on relevant tab.
In the demand confirmed APL04 form, the disputed amount will be auto-fetched if 'ARN/CRN number available' is selected; otherwise, it must be entered manually.
User needs to enter Demand Details (Demand Admitted & Disposed) on relevant tab, as applicable.
Option to allow user to claim/fill up amount exempted.
User can enter amount exempted or self calculation correction value.
User entering percentage of exemption of pre-deposit amount.
Exemption from the pre-deposit amount, to be submitted (upto 100%) before filing an appeal.
Demand Admitted & Disposed (Continued)
Scenario1: When user has made full payment.
Scenario2: When user has made partial payment. Pending payment is shown to the user.
User filling up all the required details related to Bharatkosh payment.
For offline mode payment, enter Bharatkosh transaction details
Enter Bharatkosh reference no.
Total amount paid on Bharatkosh
Click on Save & Continue button to proceed
User filling up all the required details related to Bharatkosh payment.
Click on Proceed to final submit button
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Showing successful payment confirmation message to user.
User shall select the “Online” option and click on Continue to proceed for online payment.
After clicking on Continue, the below window will appear with all the relevant details. The user shall click on “Proceed to Pay” to proceed further.
In this window, the user shall check all the details and click on “Confirm” to proceed further.
The user shall select the bank and tick the acknowledgement to make the payment.
After successful payment user will be redirected back to GSTAT Portal, where a new row will be shown with payment details.
Showing various options to upload documents.
User needs to upload the pdf file of the documents like Appeal, Affidavits, Annexure etc.
Click Next after adding all documents to proceed to next screen
Select the documents Type.
Showing pdf content to user before uploading to ensure accuracy.
Showing list of uploaded document to the user.
Click to view list of documents uploaded
Checklist options to minimize mistakes during appeal filing.
The user needs to ensure that all the points mentioned in the checklist have been taken care of while uploading documents
User can select Yes, No and N/A against the checklist statement and provide their remarks for the same
Allowing user to save all the information and move to next screen.
Click Save And Next
after providing details to proceed to next screen
Complete APL-05 form is shown to user for confirmation.
Before final submission, preview of all the entered details is shown to user for confirmation.
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Select document and then click on final submit.
Verification Page
After submission, displaying Provisional Acknowledgement form with print & download options.
Receipt is generated with 16-digit filing number, and this completes submission of Appeal i.e. e-filing.
Print & download options
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | Appeal Re-filing
Guide to Online Filing of Appeals and Applications
e-filing Workflow: Appeal Refilling
Allowing user to view C cure the defects C then refile the appeal.
Re-filing option in menu
Click on View defect to check the defects.
Click to edit to make changes in the filing.
e-filing Workflow: Appeal Refilling
After clicking on “View Defect”, a separate window will open which will show the PDF file of the Defect.
Re-filing Workflow: Re-Filling
After clicking on edit option this Document Upload page will appear.
Re-filing Workflow: Re-Filling
In Document Type a list of options will open.
Re-filing Workflow: Re-Filling
After selecting the Document Type, a pop-up message will appear showcasing a few mandatory points that must be considered while uploading the document.
Re-filing Workflow: Re-Filling
When selecting a document type after completing the preview will appear like this on clicking on view button.
Re-filing Workflow: Re-Filling
When selecting a document type after completing the preview will appear like this.
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Re-filing Workflow: Re-Filling
At the end of the Preview page, the user will be able to download the APL-05 form by clicking on the Download PDF button.
Re-filing Workflow: Re-Filling
Once the user clicks on Final Submit, the user will see the below acknowledgment tab.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | BO- Nodal
Guide to Online Filing of Appeals and Applications
User will first login to Nodal and then click Manage Case Assign For Verification of Cases
Click on ‘Assign for Verification of Cases’
After searching the relevant case, the user shall click on “Click To Assign” to proceed further.
Search by filing number
Click to Assign to proceed
On the next tab, the user shall select either Sub Office or BO Office, enter the relevant details below and Click on Submit.
On the next tab, the user shall select either Sub Office or BO Office, enter the relevant details below and Click on Submit.
After clicking on Submit, a message will appear confirming that the case is successfully transferred to the BO Office.
On the BO Office Page, the user shall click on My Account My Cases Verify Case’s List
On the ‘Verify Case’s List’ page, the user shall search the relevant case by its filing number and click on ‘Click to Verify’
To verify the case, the use shall select ‘Yes’ on both ‘APL-02(Rejected)/APL-04 Verified’ and ‘Are the APL details Correct’ fields and then click on ‘Confirm’.
After clicking on Submit, a message will appear confirming that the case is successfully verified by Tax Official (BO)
In the Nodal login, the user shall again click Manage Case Assign For Verification of Cases
The user shall search the case which was approved by the BO by its filing number and click on ‘Proceed’
The user shall click on Submit to proceed.
After clicking on Submit, a message will appear confirming that the case is successfully assigned from the Nodal Office to the Back-Office.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | Application Filing
Guide to Online Filing of Appeals and Applications
When user logs in, Application Filling option is available in the sidebar menu as shown below.
Click on Application Filling option
After clicking on Application Filling the list of appeal filling window will appear.
Search by Filing No.
When a user selects any appeal under which user wants to fill application below page will appear for user to provide details.
On add appellant tab appellant details will appear
After adding details of appellant user can view the required details.
After clicking on add respondent this window will appear.
The details of respondent will appear on this window.
After clicking on add representative.
The details of added representative will appear on this window.
After clicking on Payment, the details will appear on this window.
By completing all payment details user clicks on proceed to final submit button.
When payment is successful then payment successful confirmation message will appear.
When clicking on upload document then add document window will open in this user can add documents and submit.
After clicking on check list user selects “Yes” and Y in this window.
After clicking on check list this window will appear below a submit button is available so that user can submit the checklist.
A final preview window will appear including all details specified before till now and by clicking on print user can save the details and by clicking on final submit user can submit the form.
The Acknowledgment for Submission of Application Window will appear like as shown below.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | Application Re-Filing
Guide to Online Filing of Appeals and Applications
When User logs in, Appellant Corner is available on the sidebar menu, click on Re-filing option.
Click on Re- Filing
In Application Re-filing click on View Defect.
Click on View Defect
After clicking on View defect page, the generated defect- pdf will be appear here.
In Application Re-filing, click on click to edit button.
Click on “click to edit”
When uploading document select a document then click on upload button.
After clicking on preview button the full preview page will appear here.
After submitting, The final receipt will appear as shown below.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | Cross Objection Filing
Guide to Online Filing of Appeals and Applications
After login, click on Filling option and then click on File Reply/Cross Objections. After clicking on proceed button user will be able to view the basic details.
Click on proceed
The basic details window will appear as shown below.
Click on Appellant Details the details appear as shown below.
Click on Authorized representative details the details appear as shown below.
Click on File Reply Details appear as shown below. Click on save and next to save and proceed further.
Click on Save and Next
Click on Document Upload then a pop-up message will appear as shown below. Click on close to move further.
When clicking on Uploaded Document tab the details will appear like this as shown below.
When clicking on Final Preview the details will appear like this as shown below.
A receipt will be generated after clicking on submit.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | Cross Objection Refiling
Guide to Online Filing of Appeals and Applications
The Login page of the portal.
After login, go to Respondent Corner option and click on Re-File Reply/Cross Objection option, the dashboard page will appear as shown below.
Click on Re- File Reply/Cross Objection
On this Re-file Reply/Cross Objections page the details will be as shown below after clicking on proceed button.
Click on proceed
After clicking on “View Defect”, a separate window will open which will show the PDF file of the Defect.
The pop- message will appear like this as shown below.
The Add Document page will display. Here all required details will be shown.
The Add Document is uploaded successfully then this window page will appear.
The Final preview window is shown below.
When clicking on download pdf button then choose the pdf file and upload and after clicking on submit button.
Click on Submit
Click on submit button.
Re-filed Reply/ Cross Objection receipt is generated.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | Upload Additional Document
Guide to Online Filing of Appeals and Applications
After login, click on Appellant Corner, then click on Upload Additional Document. The user will be able to view the list of cases.
Click on Appellant corner and then Upload Additional Document
Tap on Click to Upload
Then click on upload button and the required details are need to be filled. Then click on document type and select the appropriate document type.
Click on Document Type
After selecting document type then this pop-up message will appear.
Click on choose file to upload the document.
Click on Choose File
After click on upload button, user will be able to upload the file. Then click on submit button.
Click on Upload
Click on
Submit
After submitting user will get the acknowledgment of submitted document(s).
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
User Manual | Help Center
Guide to Online Filing of Appeals and Applications
Once the user opens the E-Filing page, the user will have to choose the correct role and enter the ARN/CRN number. After entering the correct Captcha, the user shall proceed.
After entering the ARN/CRN Number and correct Captcha, the user clicks on Help Center in case of any issue.
The user clicks on Help Center in case of any issue
In the Help Center page, there are various tabs as shown below. The user shall select the relevant tab.
From the E-filing User Manual tab, the user will be able to download the e-filing user manual which will help the user to understand the whole e-filing process properly.
Click here to download the E-Filing User Manual
From the Bharatkosh tab, the user will be able to view and download the Bharatkosh User Guide and will also be able to access the Bharatkosh Portal.
Click here to view and download the Bharatkosh
User guide Click here to
access the Bharatkosh Portal
From the Report An Issue tab, the user will be able to report any issue he/she is facing in the e-filing process and also will be able to track the issue reported.
Click here to Report Any Issue
Click here to Track your issue.
After clicking on the “Report An Issue” tab, the user will land on the Incident Report Page where he/she will need to enter all the relevant details and upload the supporting documents related to the issue and click on Final Submit. After entering the correct Captcha and clicking on Final Submit, the user will get an Incident Report ID through which he/she will be able to track the reported issue.
In “Track your Issue” tab, the user will have enter the Incident ID which was assigned at the time of reporting with the correct Captcha and then click on Submit.
Enter Incident ID
The FAQ tab shows the most frequently asked questions about the E-Filing process.
User Manual Version – 2.8 Publication Date- 22 Sept 2025
Support & Resources Portal Access
For assistance or queries, please utilize the 'Help', 'FAQ', or 'Contact Us' sections available on the GSTAT e-Filing portal.
Utilize the "Forgot User ID / Password" and "Unlock Account" features on the login page, if needed.
Goods and Services Tax Appellate Tribunal (GSTAT), Government of India
© 2025 GSTAT. All rights reserved.