The Goods and Services Tax Appellate Tribunal (GSTAT) has activated a token generation facility to assist appellants experiencing technical issues while filing appeals through its e-filing portal.
The feature can be accessed via the scrolling highlights displayed on the portal’s home page, enabling eligible users to generate a token and continue the appeal filing process more smoothly.
A token generated on or before July 31, 2026, will be deemed sufficient compliance with the appeal filing deadline. The appellant should complete the filing within 60 days of the token generation date.
The tribunal rolled out the procedure after noting that its e-filing portal has been operational since September 24, 2025. It was recorded that the due date for filing appeals u/s 112(1) and 112(3) of the CGST Act had been extended until July 31, 2026.
The procedure permits an appellant to record an intention to submit a plea by filing minimum basic information and receiving a token. After that, the appeal should be completed within 60 days of generating the token.
It pertains to appeals under Sections 112(1) and 112(3) of the CGST Act, which govern appeals filed by aggrieved individuals and applications submitted by the authorised tax authority to the GSTAT.
Under the advisory, this facility assists users who encounter difficulties while filing appeals. Once the required form is successfully submitted, a Token ID will be generated and provided to the user, along with the date and time of generation.
The facility is available to taxpayers and tax officials who have a Goods and Services Tax Identification Number (GSTIN), Temporary ID, UIN, or TDS Registration Number.
A separate token should be generated for each appeal. One token cannot be utilised for multiple appeals.
As per the advisory, a token generated on or before July 31, 2026, will act as evidence that the user had initiated the appeal procedure before the statutory deadline.
If a user generates a valid token and does not finish the filing because of technical or other portal-related errors, then no delay fee will be payable, as per the verification and applicable norms.
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It provides awareness that tokens generated with incomplete or inaccurate details may be deemed void.
GSTAT Principal Bench, New Delhi Order
