Goods and Services Tax

User Advisory for the GSTAT E-Filing Portal
GST
Dated:- 19-3-2026

User Advisory for the GSTAT E-Filing Portal

• Please note that this advisory is only a snapshot for the entire appeal filing process.

• For detailed understanding and in order to have a seamless experience on the portal, users are advised to refer to the E-filling user manual, FAQs and user videos.

Section 1: Getting Started on the Homepage

Before you log in or register, you must complete these initial steps on the portal's main page.

Step 1.1: Download the Offline Draft Filing Excel Sheet (Strongly Recommended)

To save time and minimize data entry errors, it is strongly recommended that the user first download the E-Filing Excel Sheet and fill in the details of the appeal in this Excel sheet. It may be noted that this Excel sheet is a replica of the filing portal and the various Tabs available thereon. Users are also advised to scan and save in a separate folder all

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further action in relation to a filed appeal.

• (Outcome: The portal navigates to the appropriate page for online filing.)

Section 2: The E-Filing and Submission Process

After your ARN/CRN is successfully validated, you can proceed with the filing.

Step 2.1: Login and Initial Setup

• Login/Register: Access the portal using your GSTIN ID(for Taxpayers)/ Back Office ID(for Tax officers). New users must complete the registration process first.

• Disclaimer: After logging in, carefully read the Disclaimer and click “Agree” and “Continue” to access your dashboard.

Step 2.2: Completing the Appeal Form

Navigate through each tab sequentially. Ensure all mandatory fields are completed accurately.

1. Order Details: Select the appropriate order against which the appeal before GSTAT is sought to be filed.

2. Basic s Case Details: Enter case information. (You can copy-paste this from your offline Excel sheet).

3. Appe

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nt gateway (Bharatkosh) for payments via Net Banking, Credit/Debit Card, or UPI. A success receipt/challan will be generated upon completion of payment.

• Offline Payment: If you choose offline payment (via Bharatkosh portal), you must upload the payment receipt/challan to the portal to complete this step.

Step 2.4: Digital Signing and Final Submission

• Signing Options: Submit and digitally sign your documents using one of the following methods:

• External DSC Utility

• NIC DSC Utility

• Aadhaar-Based E-Sign

• Acknowledgement: Once submitted, a final acknowledgement and filing number will be generated and sent to you via SMS and email.

Important: It is strongly recommended to proceed with Court Fee payments tab only when all relevant data and supporting documents to the Appeal are uploaded on the portal. Please fill the Check list by selecting the correct option available.

Upon successful completion

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Writ Jurisdiction should not replace an available statutory appeal when delay is self caused; petition dismissed.
Case-Laws
GST
Article 226 writ jurisdiction should not ordinarily supplant an efficacious statutory appeal where the petitioner, by fault, disabled itself from filing the statutory remedy; failure to show sufficient cause for delay in instituting the appeal justified refusal to exercise discretionary writ relief. The adjudication cancelling GST registration was not set aside for breach of natural justice because show cause notices and opportunities to be heard were issued and the petitioner neither responded nor demonstrated non service; a bare allegation of ex parte decision contradicted the record. Petition dismissed for failure to bypass the alternate statutory remedy and to establish procedural unfairness.
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Delayed payment interest: administrative authority ordered to decide representation and pay admitted dues with interest.
Case-Laws
GST
The HC directed the Chief Engineer to decide the petitioner's pending representation by a self-contained speaking order within 90 days, taking into account specified documentary annexures; if the petitioner is found entitled to any contractual dues, respondent must release the amount with interest from the date of entitlement until payment, applying the principle in Union of India v. Willowood Chemicals. The Court refrained from expressing any opinion on the merits. The order prescribes a timeline, mandates consideration of evidence, and fixes interest as the remedy for delayed payment rather than adjudicating substantive claims.
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Omission of statutory rule operates prospectively and lapses pending non final proceedings, enabling IGST refund processing.
Case-Laws
GST
Omission of Rule 96(10) of the CGST Rules by Notification No.20/2024, made without a saving clause, operates prospectively and applies to pending non final proceedings, causing proceedings founded on the omitted rule (including undisposed show cause notices and non final orders) to lapse. Consequentially, impugned non final orders are quashed and petitioners are entitled to have their IGST refund claims for export of goods processed or restored for processing. Where no alternate appellate forum exists or tribunal is unconstituted, orders not finally adjudicated cannot be treated as final, reinforcing entitlement to refund processing within prescribed timeframes.
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Taxability of vouchers: vouchers not taxable per se; only underlying supplies and agent commission may attract GST, remitted for fresh decision.
Case-Laws
GST
High Court reviewed GST treatment of voucher transactions, holding that vouchers themselves are not supplies; only the supply of underlying goods or services is taxable, and distributors acting as agents are liable only on commission/fee, not on full voucher turnover. The Court placed material reliance on the Board's circular clarifying voucher and money definitions and noted deletion of sub section (4) of Section 12 by the Finance Act, 2025 as altering time of supply law for vouchers. The order confirming demand was quashed in part and remitted to respondent no.2 for de novo consideration after hearing and allowing an additional reply.
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Prematurity of writs: challenge statutory search and seizure only after exhausting CGST adjudication; provisional release available by procedure.
Case-Laws
GST
Writ petitions challenging search and seizure were held premature because the statutory investigative process had advanced to issuance of show-cause notices under the CGST Act; petitioners must first exhaust the statutory remedy and may attack any final Order-in-Original. The court applied judicial restraint, confining review of the recorded reasons to Wednesbury reasonableness and refusing to rehear administrative judgment on its merits. Requests for immediate release of goods were denied, with provisional release permitted only on production of valid bills, challans or receipts or by following the Section 67(6)/Rule 140(1) provisional-release procedure and furnishing a bond.
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Fair opportunity to be heard: adjudication may proceed on other materials if originals of seized documents are not relied upon.
Case-Laws
GST
Departmental undertaking that originals of seized documents missing from custody will not be relied upon resolves the specific grievance; adjudication may proceed for the listed tax periods on other available materials while ensuring the assessee is afforded the statutory right to file replies and be heard under the TGST Act. The decision rests on the department's representation and the procedural requirement of fair opportunity of hearing; there is no adjudication on the substantive validity or content of the seized materials whose originals are absent.
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Procedural fairness: order passed without reply quashed and remitted subject to conditional pre-deposit and filing of reply.
Case-Laws
GST
Validity of an order passed without affording opportunity to reply to the Show Cause Notice was examined, with the HC quashing the impugned assessment and remitting the matter for de novo adjudication. The court applied procedural fairness requiring the litigant to make a conditional pre-deposit of half the disputed tax (adjusted by amounts previously dropped), file a substantive reply to Form GST DRC-01 with supporting documents, and gave the tax authority a limited period to decide on merits. Bank attachment shall be vacated on compliance and the authority must give notice before any recovery if the petitioner defaults.
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Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.
Case-Laws
GST
Impugned orders concerning the discrepancy between Form GSTR-2A and GSTR-3B were governed as follows: the earlier order was held unsustainable due to duplication of proceedings resulting in double taxation and was quashed; the subsequent order was set aside for confirming assessment without affording a personal hearing and the matter was remanded for fresh consideration. The remand is conditional on the petitioner paying 25% of the disputed tax before invoking reconsideration, after which the assessing authority must permit filing of objections and afford a personal hearing. Operative effect: duplication corrected and procedural defect remedied by conditional remand.
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Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released.
Case-Laws
GST
Uploading a show cause notice on the GST portal is a recognised mode of service, but where the taxpayer was unaware and the original was not furnished and no personal hearing was afforded, confirmation of proposals is unsustainable; the HC set aside the assessment and remitted the matter for fresh consideration, directing opportunity to file reply and a personal hearing. Officers are required to explore alternative prescribed modes of service under Section 169(1) (preferably RPAD) if portal service elicits no response. Attachment of the petitioner's bank account is ordered released and de frozen on production of this order.
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Service by electronic portal: failure to secure effective service and personal hearing requires remand and fresh consideration.
Case-Laws
GST
Uploading notices on the GST electronic portal qualifies as a mode of service, but where a taxpayer does not respond the officer must apply mind and explore other prescribed modes to achieve effective service under the statutory scheme; failure to afford an opportunity of personal hearing and absence of effective service render ex parte assessment procedurally infirm. The impugned assessment was set aside and remitted for fresh consideration with directions that the taxpayer file a reply within a specified period and that the tax authority issue a clear notice fixing a 14 day personal hearing before deciding on merits.
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Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
Case-Laws
GST
Classification of rubber rings for GST hinges on two operative conditions: they must be made of hard rubber and be suitable for use solely or principally with sprinkler or drip irrigation systems; if both conditions are met, the rings may be classified with irrigation machinery under the concessional tariff heading and attract the lower rate. If either condition is absent-rings are other than hard rubber or are articles of general use not confined to sole/principal use with those systems-then they fall outside that heading and are classifiable as other articles of vulcanised rubber, attracting the standard rate for that heading.
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Haryana CM rebuts opposition's claims on online shopping, says no distress among small traders
GST
Dated:- 19-3-2026
PTI
Chandigarh, Mar 18 (PTI) Haryana Chief Minister Nayab Singh Saini rejected the opposition's claim on Wednesday that the rise of online shopping is adversely affecting small traders.

He said there is no evidence of distress among small traders.

Saini said in fact, the expansion of digital payments has strengthened small businesses and widened access to formal transactions at the grassroots.

During the Question Hour in the Assembly, Congress MLA Balwan Singh Doulatpuria sought to know whether it was a fact that the business of small shopkeepers in Haryana is being adversely affected due to the rising tr

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Mandatory Pre-Deposit requirement bars writ relief to bypass statutory appeal pre-conditions; appealability depends on deposit compliance.
Case-Laws
GST
Mandatory pre-deposit under Section 107(6)(b) of the CGST Act is a statutory pre-condition to entertain an appeal; the clause requires depositing ten per cent of the remaining tax in dispute (subject to the statutory cap) before filing an appeal and contains no provision for an advance waiver. Consequently, the High Court lacks power to act as an appellate authority to relieve a litigant of that statutory pre-condition or to allow a writ to bypass it. The writ petition seeking such relief was held misconceived and dismissed for seeking to avoid the mandatory pre-deposit.
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Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.
Case-Laws
GST
Inclusion of a tax component within reported turnover was identified as the dominant issue; the article explains that treating tax as turnover risks double taxation and that the assessing authority must reassess the point because exclusion of the tax component follows from the statutory definition. The text further addresses the pre-deposit requirement, noting the contention on tax inclusion was raised in assessment proceedings and therefore is not a fresh plea to avoid pre-deposit; on that basis the impugned assessment is set aside in part and remitted for fresh consideration after giving the petitioner an opportunity of hearing and securing a specified deposit.
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Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.
Case-Laws
GST
Writ relief was held impermissible where an efficacious statutory appeal existed and the petitioner failed to respond to portal notices; the court found no breach of natural justice because notices and show-cause drafts were made available and no reply or request for personal hearing was filed, and substantive disputes-mismatch between TDS credit and GSTR 1/3B, clerical classification of supplies and correctness of tax liability-must be raised in appeal before the appellate authority; further, the writ cannot be used to avoid the statutory pre-deposit requirement, and the petition was dismissed.
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Biodegradability determination: AAR cannot decide technical compostability; Chapter 39 classification controls GST rate, concessional reduced rate applies if biodegradable.
Case-Laws
GST
Classification of polymer carry bags as articles for packing under Chapter 39 (heading 3923, subheading 39232990) determines tariff treatment; this placement does not depend on biodegradability. The AAR lacks jurisdiction to make scientific or environmental findings on biodegradability or compostability, so it declined to decide that factual question. The concessional notification for biodegradable bags applies only if the goods are in fact biodegradable as determined by competent technical authorities; otherwise the general GST rate for Chapter 39 applies. Registration, input tax credit and supply characterisation remain subject to applicable GST rules.
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Validity of time extension notifications – statutory appeal allowed within four weeks; appellate outcome subject to pending substantive challenge.
Case-Laws
GST
Challenge to the legality of Central and State notifications extending time under Section 73(10) CGST/RGST was addressed by permitting an interim procedural remedy: the petitioner may file a statutory appeal against assessment orders within four weeks. The Court exercised discretion to grant this limited time as an accommodation without prejudicing the pending substantive challenge to the Notifications before the Supreme Court. The appellate proceedings are expressly made subject to the ultimate determination on the Notifications' validity, and applications for condonation of delay and exemption of filings were allowed.
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Concessional IGST entitlement denied where prescribed supplier recipient order and movement conditions are not strictly complied with.
Case-Laws
GST
Entitlement to concessional IGST at 0.1% under Notification No. 41/2017-I.T.(Rate) turns on strict compliance with the Notification's prescribed conditions, particularly that the registered recipient must place an order on the registered supplier and goods must move from the registered supplier either directly to the export point or to a registered warehouse as specified. The court held that the scheme contemplates only the registered supplier and registered recipient and that supply to a third party does not meet the conditions; purposive construction in favour of the taxpayer could not override clear, express conditions. Outcome: concession denied and writ dismissed.
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Time limit for Input Tax Credit extended retrospectively; claims within the extended period permitted and remitted for factual eligibility review.
Case-Laws
GST
Section 16(5), as inserted retrospectively from 01.07.2017, extends and overrides the time limit under Section 16(4) for claiming input tax credit for financial years 2017 18 to 2020 21, so returns filed within the extended cut off are not barred merely by the earlier time limit; orders denying ITC solely on that time bar were set aside. The matter is remitted to the assessing authority to determine factual eligibility for the claimed ITC, permitting factual reassessment but not re-opening the legal conclusion on the extended time limit.
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Ex parte assessment remitted for fresh adjudication; reply and ledger verification required before recovery or bank attachment vacatur.
Case-Laws
GST
An ex parte assessment based on a Show Cause Notice in Form GST DRC-01 is remitted for fresh adjudication; the taxpayer must file a reply with supporting documents within 30 days and the respondent must verify whether disputed sums were recovered from the Electronic Liability Ledger and, if not, require deposit. On compliance the respondent shall decide the matter on merits expeditiously (preferably within three months) and any bank attachment shall be vacated conditionally where no other arrears exist. Failure to comply permits statutory recovery as if the petition were dismissed, subject to prior notice before enforcement action.
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Advisory regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B
GST
Dated:- 16-3-2026

1.   In terms of the provisions of Section 50 of the Central Goods and Services Tax (CGST) Act, 2017, interest is payable where the tax liability pertaining to a previous tax period is discharged in a subsequent tax period. Accordingly, the tab “Tax Liability Breakup, As Applicable” in Form GSTR-3B is meant to capture the tax liability relating to supplies of previous tax periods which are being reported and discharged in the current tax period.

2.   From the February 2026 tax period onwards, the GST Portal auto-populates the “Tax Liability Breakup, As Applicable” in GSTR-3B on the basis of the document da

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ly in cases where supplies pertaining to previous tax periods have been reported in the current tax period. However, the confirmation is presently being required in all cases, including where the liability relates only to the current tax period. The feedback is acknowledged by GSTN and the same is under resolution.

6.   Meanwhile, taxpayers are requested to kindly open the “Tax Liability Breakup, As Applicable” tab on the payment page and click “SAVE” within the tab for filing during the current reform cycle. Thereafter, filing of Form GSTR-3B can be completed normally.

Taxpayers are requested to kindly follow the above interim procedure till the issue is resolved on the portal.

Thanks,

Team GSTN

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Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority
GST
Dated:- 16-3-2026

1. Sometimes taxpayers voluntarily pay some amount during the investigation stage using Form GST DRC-03. Later, when the taxpayer wants to file an appeal application against the demand order issued after the investigation, they are required to pay a pre-deposit to file the appeal. However, many taxpayers complain that the GST portal still asks them to pay the pre-deposit even when they have already paid more than the required amount through Form GST DRC-03

2. When a demand order (for example, Form GST DRC-07) is issued to a taxpayer, a Demand ID is created in Part II of the Electronic Liability Register on the

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ng for further payment. Portal will show the below message, if required amount is already paid the taxpayer.

b. If such amount is lesser than the required amount, then Portal mandates the taxpayer for the payment of Balance payable.

Pre-deposit Payment made through DRC 03:

4. As explained earlier, any payment made through Form GST DRC-03 is not automatically recognized by the GST system against any specific Demand ID. Therefore, such payments are not considered by the system while calculating the pre-deposit amount required for filing an appeal. To ensure that the payment made through Form GST DRC-03 is counted against a particular demand order, the payment must be linked with the respective Demand ID by filing Form GST DRC-0

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Transfer of Input Tax Credit allowed across States on NCLT approved amalgamation; manual ITC 02 acceptance and six week processing mandated.
Case-Laws
GST
The article explains that the departmental endorsement added to statutory Form ITC-02, requiring transferor and transferee to be in the same State/UT, lacks statutory basis and is unlawful; therefore it cannot be used to deny unutilised input tax credit. It states that Section 18(3) read with Rule 41 permits transfer of unutilised CGST on an NCLT approved amalgamation even where entities are in different States, and that portal restrictions are de hors the statutory scheme. Practically, until the portal is amended, the department must accept manually filed ITC-02 forms and process them within six weeks of receipt.
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Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
Case-Laws
GST
The text analyses the legal requirements for initiating tax recovery under Section 73: a formal, authenticated Show Cause Notice specifying reasons and a separate statement of determination are mandatory and cannot be replaced by an attachment to FORM GST DRC-01 or DRC-07; proceedings and orders based solely on unauthenticated summaries are legally defective. In the absence of specific authentication rules in Chapter XVIII, electronic authentication by digital/e signature (Rule 26(3)) applies by default and lack of such authentication vitiates the documents. Separately, Section 75(4) confers a statutory right to a hearing before adverse action and failure to afford that hearing breaches natural justice and invalidates the order.
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