The Goods and Services Tax Appellate Tribunal (GSTAT), Government of India, has issued its updated User Manual Version 2.8 on September 22, 2025, for the GSTAT e-Filing Portal. This guide is designed to simplify the process of filing appeals, applications, and related submissions under the GST framework. It brings clarity, uniformity, and digital efficiency to the entire appellate filing system. Below are the important points covered in the manual:
Key Highlights:
- Registration Process
- Users: Taxpayers, Tax Officers, Authorized Representatives, and Legal Practitioners.
- Role selection required (based on user type).
- GSTIN/ARN/CRN entered with captcha verification.
- OTP-based authentication ensures security.
- Taxpayer data auto-fetched from GSTN; officers/representatives provide contact details.
- Login ID and password sent to registered email and mobile.
- Login & Account Recovery
- Standard login with user ID, password, and captcha.
- Forgot Password and Unlock Account features enabled through OTP verification.
- Enhances security and accessibility.
- Appeal Filing Workflow
- Path: Appellant Corner → Filing → Appeal Filing.
- Order details via ARN/CRN (auto-populated if available).
- Entry of:
- Basic details
- Case details
- Appellant & respondent information
- Representative details
- Demand details (manual/auto-fetched).
- Payment options: Online (banking) & Offline (Bharatkosh).
- Document uploads: appeals, affidavits, annexures (PDF).
- Checklist before submission to avoid mistakes.
- Preview of all details before final submit.
- System generates 16-digit acknowledgment number.
- Application Filing & Re-Filing
- Applications can be filed under ongoing cases.
- Steps: Add appellant/respondent details → Add representatives → Payment → Upload documents → Checklist → Final preview & submit.
- Re-filing allowed if system detects defects; defect report available to cure issues and re-submit.
- Cross-Objection Filing & Re-Filing
- Respondents can file cross-objections/replies.
- Details required: Appellant, Authorized Representative, File Reply.
- Upload supporting documents.
- Final preview before submission.
- Receipt generated on submission.
- Re-filing available to correct defects based on defect reports.
- Uploading Additional Documents
- Separate option for appellants to upload extra supporting documents.
- Process: Select case → Choose document type → Upload → Submit.
- Acknowledgment generated after upload.
- Support & Help Center
- Help Center includes:
- FAQs
- Downloadable user manuals
- Bharatkosh guide
- Users can report issues directly via Incident Report Page.
- System generates Incident Report ID for tracking issues.
- “Track Your Issue” feature allows real-time status check.
- Transparency & User-Friendly Features
- OTP-based verification for secure filing.
- Auto-fetch of GSTN data to reduce manual errors.
- Integrated online/offline payment gateways.
- System-generated checklists to avoid filing mistakes.
- Document previews before submission.
- Receipts & acknowledgment numbers for accountability.
Conclusion:
The GSTAT e-Filing Portal User Manual (Version 2.8) provides a complete roadmap for taxpayers, representatives, and officials to manage appeals and applications digitally. By integrating registration, filing, re-filing, payments, and support functions under a single window, GSTAT has reinforced its commitment to efficiency, accessibility, and digital governance. This release marks a significant advancement in India’s GST appellate system, reducing procedural hurdles and enabling faster resolution of disputes
The Complete User Manual can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/GSTAT-user-manual.pdf
