GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(GST APPELLATE TRIBUNAL)
PRINCIPAL BENCH, NEW DELHI
F. No. ADM-ADMI/40/2026-AR-PRGSTAT
Date: 10 July 2026
ORDER NO. 156/2026
Reference: Letter dated 09.07.2026 vide F. No. A-50/7/2025-GSTAT-DOR-Part(1) issued by the
Department of Revenue.
1. The online e-filing portal for filing appeals before the GST Appellate Tribunal (GSTAT) under Section 112 of the CGST Act, 2017 is fully functional and appeals are being filed from 24 September 2025 onwards. The due date for filing appeals under Section 112(1) and 112(3) of the CGST Act, 2017 was extended up to 31 July 2026.
2. To facilitate smooth filing of appeals, and in exercise of the powers conferred by Rule 123 of the GST Appellate Tribunal (Procedure) Rules, 2025, the Hon'ble President, GSTAT has approved an additional mechanism proposed by NIC. An appellant may record the intent to file an appeal on or before 31 July 2026 by submitting the minimum required details and obtaining a Token. The appellant may thereafter complete the actual filing within 60 days from the date of token generation.
3. A Token generated on or before 31 July 2026 shall be treated as sufficient compliance for filing the appeal within the due date.
4. A detailed advisory regarding the use and applicability of the Token is annexed. Issued under the directions of the Hon'ble President, GSTAT.
ADVISORY FOR TOKEN GENERATION FOR FILING APPEALS- IMPORTANT GUIDANCE
Users who are facing issues while filing an appeal are advised to use the prescribed form (https://efiling.gstat.gov.in/userRequest.dıt) for token generation which has also made available through the marquee under the header section of the GSTAT portal home page. (https://efiling.gstat.gov.in). This an electronically generated token certifying intent to file an appeal before the GSTAT, on or before the due dates notified under section 112(1) /112(3) of the CGST Act, 2017. (GSTAT_Due_date_Notification.pdf)
Process for Token Generation
Complete all required fields in the form.
If the First Appellate Order being challenged before the GSTAT is available on the GST portal, provide the corresponding 16-digit ARN/CRN. If it is not available online, enter Order No./Reference No./File No. along with the relevant tax period.
Upon successful submission of the complaint on this portal, a Token ID will be generated and shared with the user along with the date and time of the token generation.
This facility is available to taxpayers and tax officials who possess a GSTIN, Temporary ID, UIN, Or TDS Registration Number.
A separate token must be generated for each appeal. For example:
If a taxpayer is required to file two appeals, two separate tokens must be generated.
One token cannot be used for multiple appeals. Multiple appeals require the generation of an equivalent number of tokens.
The Token generated on or before 31 July 2026 serves as evidence that the user has attempted to initiate the appeal filing process before the statutorily prescribed date. Accordingly, users who have generated a valid token before the said will be considered an exception in cases where the appeal could not be filed within the prescribed time limit due to some technical issues or otherwise with the portal. In such cases, they will not be required to pay the delay fee, subject to applicable provisions and verification.
Important Timeline
As per the order of the Hon'ble President of GSTAT, the appeal must be filed within 60 days from the date of token generation. Filing of appeal or application completed within 60 days of generation of this token shall only be considered validly filed within the due date prescribed under the Act.
Users are advised to keep a record of the token generated and ensure that the appeal is completed within the stipulated period.
The token shall stand lapsed after 60 days of its generation and no filings will be accepted under the said token after such dates.
Advisory to Users
All taxpayers and authorized representatives are requested to generate the required token(s) on or beofre 31st July 2026, being the last date for filing appeal, in case they encounter filing related issues and to complete the appeal filing process withing the prescribed 60 days period to avail themselves of the appliacble relaxation.
Appellants are advised to exercise with due caution, as tokens generated with incomplete or inaccurate details may be trated as void.
