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What is GST Appellate Tribunal (GSTAT): Rules, Appeal Fees, Composition, Powers & Duties, Members

By Athena Rebello


Updated on: Feb 12th, 2024


8 min read

Since GST came into effect, there have been several disputes regarding its implementation, rates, refunds, etc. Also, due to the lack of specialised branches, all the GST-related matters were being referred to High Courts, for which the taxpayers faced many challenges. To address these issues, the GST Council approved the formation of the GST Appellate Tribunals or GSTATs. 

In this article, we discuss what the GST Appellate Tribunal is, understand the GST Appellate Tribunal members' eligibility and age requirements, look at the procedure for application to the Appellate Tribunal under GST, and cover other important details. 

What is the GST Appellate Tribunal?

It is important to understand what the GST Appellate Tribunal means before delving into other details. The GST Appellate Tribunal represents a specialised authority formed to resolve GST-related disputes at the appellate level. It will be the forum of second appeal under GST laws and is the first common forum of dispute resolution between the Centre and the states. It is a common forum to ensure uniformity in dispute redressals and quicker resolution of cases. The principal bench of the GST Appellate Tribunal is located in New Delhi. 

GST Appellate Tribunal Composition

GST Appellate Tribunal Composition includes a National Bench situated in New Delhi and constituting the President (Head), a Judicial Member, and Technical Members, one from the state and another from the Centre. Further, there may be state benches consisting of two Judicial Members, a Technical Member (Centre) and a Technical Member (state).

GST Appellate Tribunal Rules, Powers and Duties

Now that you know what the GST Appellate Tribunal is, it is equally important to know the GST Appellate rules, powers and duties, which are listed below:

  • The Tribunal is not bound by the Code of Civil Procedure, 1908, but follows the principles of natural justice and has the authority to regulate its own procedure.
  • The Tribunal possesses powers similar to a civil court under the Code of Civil Procedure, 1908, for matters such as summoning individuals, demanding document production, and receiving evidence on affidavits.
  • The Tribunal can requisition public records, issue commissions for witness examination, and dismiss or decide representations for default.
  • Orders issued by the Tribunal can be enforced as if they were court decrees, with the Tribunal having the authority to seek execution within the local jurisdiction.
  • All proceedings before the Tribunal are considered judicial proceedings, and the Tribunal is deemed a civil court for specific legal purposes, aligning with sections 193, 228, and 196 of relevant legal codes.

GST Appeal Fees

There is a fee to file an appeal to the Appellate Tribunal, and every applicant is required to pay the full amount, including the tax, fine, interest, and penalty from the original order. If there is any dispute, then the applicant has to pay 20% of the amount as the GST appeal fees. 

GST Appellate Tribunal Members

The government selects members for the GST Appellate Tribunal, including a Judicial Member and two Technical Members (one for the Centre and one for the state). The National Bench, led by the President, focuses on issues related to the place of supply, while regional and state benches handle appeals within specific regions. The distribution of responsibilities among members is decided by the President and state President. If a member is absent, an appeal may be heard by two or, in certain cases, a single member. The government has the flexibility to transfer members for administrative convenience, acknowledging the differences in roles and requirements between the Centre and the states.

GST Appellate Tribunal Members' Eligibility and Age

There is a GST Appellate Tribunal members eligibility and age criteria, based on which the members are added to this forum. The key requirements include:

  • The president must be a Supreme Court judge or have served the High Court as the Chief Justice to be considered for the GST Appellate Tribunal. 
  • The Judicial member must be a High Court Judge or has served as an Additional District Judge or a District Judge for a period of 10 years. 
  • The Technical Member (Centre) must be an Indian Revenue Service member belonging to Group A or must be a member of All India Service with three years of experience in administering GST in the Central Government. Also, the Technical Member from the Centre should have completed twenty-five years in Group A services. 
  • The Technical Member (state) must be a state government officer or All India Service officer with the rank above Additional Commissioner of Value Added Tax; also, the rank should be above the First Appellate Authority. The Technical Member from the state must have completed twenty-five years in Group A Services or equivalent and three years administering GST or finance and taxation in the State Government. 
  • The maximum age for GST Appellate Tribunal Members is seventy for the President, sixty-five for Judicial Members and state Presidents, and sixty-five for Technical Members (Centre or state).

Application to Appellate Tribunal Under GST

Suppose there is any taxpayer who is not satisfied with the First Appellate Authority decision. In that case, the application to the Appellate Tribunal under GST provides the taxpayer a chance to appeal for the revision. However, if the application is submitted within three months from the appeal date, it will be accepted along with the applicable fee and the FORM GST APL-05. Any application after this time frame will not be considered. Once the appeal is registered, the applicant will be provided with an acknowledgement number.

The detailed procedure for GST appeals to the GST Appellate Tribunal is listed here.

GST Appellate Tribunal Website

The GST Appellate Tribunal website is an important resource for taxpayers who are seeking information on the Tribunal or who are involved in GST disputes. The website provides information on the Tribunal's constitution, jurisdiction, procedures, and orders. It also provides several taxpayer resources, including a user guide, frequently asked questions and contact information.

Frequently Asked Questions

What is the appellate authority of GST?

The appellate authority of GST is a common forum to resolve any dissatisfaction with the order given by the First Appellate Authorities and ensure adherence to the GST laws.

What is the purpose of the GST Appellate Tribunal?

The purpose of GST Appellate authority is to ensure that the GST disputes are resolved while maintaining uniformity.

What are the powers of the Appellate Tribunal in GST?

GST Appellate Tribunal is equivalent to a Civil Court for trying a case. It can pass orders, hear cases, impose penalties, and revoke or cancel registrations.

Is there a GST Appellate Tribunal?

Yes, there is a GST Appellate Tribunal with a Principal Bench in New Delhi. The GST Tribunal looks after GST-related disputes and makes sure the GST Laws are implemented properly.

What is the procedure for GST appeals at the Tribunal?

The procedure for the GST appeal at the Tribunal is simple. The applicant must file a written appeal within 30 days after receiving the order, along with the necessary documents.

Is the GST Appellate Tribunal a constitutional body?

Yes, according to the Code of Civil Procedure, 1908, the GST Appellate Tribunal is equivalent to a Civil court.

About the Author

A Chartered Accountant by profession and a writer by passion, my expertise extends to creating insightful content on topics such as GST, accounts payable, and invoice discounting.. Read more

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Quick Summary

The GST Appellate Tribunals were formed to resolve disputes at the appellate level arising from GST implementation. They consist of a principal bench in New Delhi, follow principles of natural justice, and have the power to enforce orders like court decrees. Members must meet specific eligibility and age criteria. Applications for appeal must be made within three months of the decision. The GST Appellate Tribunal website offers valuable resources for taxpayers.

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