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GSTAT Ranchi Bench Reiterates Dress Code for Authorised Representatives-Circular
No.
EST/02-2026 Dated 15th May 2026 |
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The due date for filing FORM GSTR-3B for March 2026 has been extended to 21st April 2026 for regular taxpayers. The notification is effective from 20th April 2026.
For Male Representatives
Close-collared black coat, or
Open-collared black coat with white shirt and black tie.
For Female Representatives
Black coat over a white saree or any other white dress.
Summer Relaxation
From 15 April to 31 August, authorised representatives may appear without wearing the black coat before the Tribunal Bench.
The dress code applies to all authorised representatives except relatives or regular employees of a party.
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Instruction -GSTAT Extends Relaxations for GST Appeal Filing -Instruction
No.
125/25-26 Dated 14th May 2026 |
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The order extends the applicability of Office Order No. 16/2026 dated 20 January 2026 and Instructions dated 10 March 2026 till 31 December 2026.
The direction is issued under Rule 123 of the Goods & Services Tax Appellate Tribunal (Procedure) Rules, 2025.
Scrutiny Officers must verify whether FORM APL-05 contains:
Show Cause Notice (SCN)
Order-in-Original (OIO)
Order-in-Appeal (OIA)
Statement of Facts
Grounds of Appeal
Proof of Pre-deposit and Court Fee, wherever applicable
For departmental appeals under Section 112(3), mandatory documents include:
SCN
Order in Original
Order-in-Appeal
Commissioner’s opinion/order
Statement of Facts
Grounds of Appeal
No Court Fee or Pre-deposit is required for appeals filed by the Revenue Department.
Verification and Digital Signature of the appellant are mandatory
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Classification and allocation of appeals before GST Appellate Tribunal Benches -Order
No.
3/GSTAT/PB/2026 Dated 14th May 2026 |
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The Goods and Services Tax Appellate Tribunal has issued a procedural framework for classification and allocation of GST appeals across GSTAT benches in India.
As per Section 109(8) of the CGST Act, 2017 and Rule 110A of the CGST Rules, cases involving tax disputes below ₹50 lakh and not involving any question of law may be heard by a Single Bench with approval of the President.
The order also classifies appeals into Category I (Core Tax Disputes), Category II (Procedural/Compliance Matters), and Category III (Ancillary/Consequential Proceedings)
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Category I
Core tax disputes
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Category II
Procedural/compliance matters
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Category III
Ancillary/consequential proceedings
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Registration and cancellation,
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Composition scheme disputes,
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Refund matters,
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Recovery proceedings,
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Provisional assessments and related administrative disputes.
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Seizure/Confiscation, provisional
attachment,
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Rectification orders,
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Penalties,
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Installment facility matters,
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Compounding proceedings
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Notification for appeal filing before GSTAT in Maharashtra- Dated 24th March 2026 |
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The Maharashtra Government, under the Maharashtra GST Act, 2017, has notified timelines for filing appeals before the GST Appellate Tribunal (GSTAT)
For orders communicated up to 1st April 2026, the last date to file an appeal is 30th June 2026.
For orders communicated on or after 1st April 2026, appeals must be filed within three months from the date of communication of the order.
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Notification for GSTAT, Kolkata Bench-Notice No:01/2026 Dated 23rd March 2026 |
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The Ministry of Finance has operationalized the Kolkata Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) to strengthen the appellate mechanism under GST.
Jurisdiction covers West Bengal, Sikkim, and Andaman & Nicobar Islands.
Handles appeals under CGST Act, 2017 and respective State/UT GST Acts.
Appeals and applications must now be filed before this Bench as per GSTAT (Procedure) Rules, 2025.
E-filing procedures and support available through GSTAT portal and helpdesk.
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APL-05 Filing Requirements & Appeal Compliance under GSTAT- Instruction No:125/2025-26 Dated 10th March 2026 |
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Form APL-05 must include soft copies of key documents such as SCN, OIO, OIA, Statement of Facts, and Grounds of Appeal. For taxpayer appeals, pre-deposit and court fee are mandatory, unless a Higher Court has granted exemption—in such cases, no defect should be raised.
The appellant must also upload an authorization letter or vakalatnama if represented by a professional or advocate.
For Departmental appeals under Section 112(3), required documents include
SCN,
Order in Original (OIO),
Order in Appeal (OIA),
Commissioner’s authorization,
Statement of Facts, and
Grounds of Appeal.
No court fee or pre-deposit is required, and only verification and digital signature are needed.
This guideline is issued with the approval of the President, GSTAT.
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Notification for appeal filing before GSTAT in Karnataka Dated 23rd February 2026 |
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The Karnataka Government has issued a notification under the KGST Act, 2017 prescribing timelines for filing appeals before the GST Appellate Tribunal (GSTAT).
For orders communicated before 01.04.2026, appeals can be filed up to 30.06.2026
For orders communicated on or after 01.04.2026, appeals must be filed within 3 months from the date of communication.
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