October 16, 2026: In a significant procedural facilitation for taxpayers, appellants, respondents and legal professionals, the Goods and Services Tax Appellate Tribunal (GSTAT) has outlined a Standard Operating Procedure (SOP) for the regeneration and retrieval of Security Codes through the GSTAT Portal. The procedure provides a structured online mechanism for users to access their Security Codes associated with relevant cases.
As per the SOP titled “Security Code Regeneration Process”, users are required to log in to the GSTAT Portal and navigate to the “Appellant/Respondent Corner”, where the “Resend Security Code” option is available. Upon selecting this option, users can identify and select the relevant case from the displayed list by clicking the appropriate selection button in the rightmost column.
After selecting the relevant case, the user is required to click the “Resend Security Code” button provided against the relevant entry. The GSTAT Portal will thereafter display the Security Code on the screen and simultaneously send the same to the user’s email ID, enabling the user to retrieve the code through the prescribed online process.
The SOP is intended to provide clear procedural guidance to appellants and respondents for regenerating and obtaining Security Codes on the GSTAT Portal. By outlining a defined, step-by-step process, the facility is expected to facilitate smoother access to case-related information and minimise difficulties faced by users in retrieving their Security Codes.
Importantly, taxpayers, authorised representatives, advocates and other stakeholders dealing with GSTAT proceedings should familiarise themselves with this procedure to ensure efficient use of the portal and avoid unnecessary inconvenience in accessing Security Codes associated with their cases.
The SOP also provides illustrative screenshots explaining case selection, activation of the “Resend Security Code” option and display of the regenerated Security Code, thereby assisting users in completing the process correctly.
The SOP can be accessed at: https://efiling.gstat.gov.in/downloads/manual/SOP-security-code-regeneration-process.pdf
