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Tips for Filing GST Appeals before the GST Appellate Tribunal step by step Process
Learn a clear, step-by-step walkthrough to file GST appeals — from the first appeal (APL-01) to filing before the Appellate Tribunal (GSTAT / APL-05). This video explains timelines, forms, pre-deposit rules, document checklist, common pitfalls and practical tips to get your appeal accepted and heard.
Tax Portal
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CBIC GST
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00:00 — Intro & who this video is for
00:40 — Overview of GST appeal hierarchy (Appellate Authority → Appellate Tribunal)
Tax Portal

01:25 — Step 1: Check timeline — when to file (3 months rule) & condonation of delay basics.
ClearTax

02:05 — Step 2: First appeal — Form GST APL-01 (how to file, provisional acknowledgement, certified copy within 7 days).
CBIC GST
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03:15 — Step 3: Second appeal to Appellate Tribunal — Form GST APL-05, e-filing, provisional acknowledgement and filing requirements.
CBIC GST
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04:10 — Step 4: Pre-deposit rules — what you must pay before Tribunals will admit your appeal (admitted amount + 10% of remaining dispute; caps as per latest amendments). Important: pre-deposit can often be made from electronic ledgers; rules & caps have changed recently — check notifications.
Goods and Services Tax Council
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ClearTax
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05:20 — Step 5: Upload certified copies & supporting docs (usually within 7 days of e-filing) and how to format grounds of appeal.
CBIC GST

06:15 — Practical tips: drafting concise numbered grounds, evidence mapping, using ITC for pre-deposit where allowed, DSC/authorized signatory checks, communicating with jurisdictional officer if GSTAT not yet operational in your area.
PwC
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07:25 — Common mistakes to avoid (missed deadlines, incomplete uploads, wrong calculation of pre-deposit, vague grounds)
08:10 — Sample checklist (forms, certified order, power of attorney, proof of deposit, grounds, translations)
09:00 — Closing — next steps, template offer & where to download sample APL forms (links in description)

✔️ Short checklist to copy:
• Decide appeal forum (First Appellate Authority or Tribunal) — note 3-month limit.
Tax Portal

• File correct form: APL-01 (first appeal) / APL-05 (Tribunal).
CBIC GST

• Pay admitted amount + required pre-deposit (10% of balance as per recent amendments; caps apply).
ClearTax
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• Upload certified copy of order + full grounds + supporting docs within 7 days.
CBIC GST

📌 Important legal note: GST appeal rules, deposit percentages and monetary caps have been amended recently; always verify current notifications and circulars from CBIC / GST Council before filing. If your case is high-value or complex, consult a tax lawyer or experienced GST practitioner.
Goods and Services Tax Council
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🔗 Sources & further reading (useful links):
(Links shown in the video description card — authoritative sources used while preparing this video: CBIC rules & forms, GST Council appeal guide, PwC/Grant Thornton note on GSTAT.)
CBIC GST
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Goods and Services Tax Council
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If you want, I can:
• Add a ready-to-use video chapter timestamps file, or
• Prepare a printable Appeal filing checklist (PDF) and sample grounds template you can offer in the video description.

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DISCLAIMER
This video is merely a general guide meant for learning purposes only. All the instructions, references, content or documents are for educational purposes only and do not constitute a legal advice. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information contained in this video or for any conclusion of the information. Prior to acting upon this video, you're suggested to seek the advice of your financial, legal, chartered accountant, tax professional advisors as to the risks involved may be obtained and necessary due diligence, etc may be done at your end.