Section 112 of CGST Act: Appeals to the GST Appellate Tribunal

Section 112 of the Central Goods and Services Tax Act, 2017 governs appeals to the Goods and Services Tax Appellate Tribunal (GSTAT) against specified orders of the Appellate Authority or Revisional Authority. It covers who may appeal, limitation, departmental applications, cross-objections, delay condonation, prescribed forms and fees, mandatory pre-deposit, and the statutory stay of balance recovery.

Updated: 15 September 2026. The page reflects the Finance (No. 2) Act, 2024 changes, the Finance Act, 2025 penalty-only appeal amendment, and the operational GSTAT filing framework.

What does Section 112 mean?

Section 112 provides the statutory second-appeal mechanism under GST. A person aggrieved by an order passed against that person under Section 107 or Section 108 may approach GSTAT, subject to limitation, pre-deposit and procedural requirements. GSTAT is constituted under Section 109.

Section 112 explained subsection by subsection

Section 112(1): Appeal by an aggrieved person

An aggrieved person may appeal against an order under Section 107 or Section 108 of the CGST, corresponding SGST, or UTGST law. The ordinary limitation is three months from communication of the order, or such later notified date as is legally applicable.

Section 112(2): Tribunal may refuse low-value appeals

GSTAT has discretion to refuse admission where the tax, input tax credit, difference in tax or credit, fine, fee or penalty involved does not exceed ₹50,000. This is a discretionary threshold; it does not automatically invalidate every appeal below that amount.

Section 112(3) and 112(4): Departmental application

The Commissioner may examine an order of the Appellate Authority or Revisional Authority for legality or propriety and direct a subordinate officer to apply to GSTAT on specified points. The ordinary period is six months from the date of the order, or a later notified date where applicable. Such an application is dealt with substantially as an appeal for the purposes specified in Section 112(4).

Section 112(5): Memorandum of cross-objections

A respondent who has not independently appealed may file a memorandum of cross-objections against the appealed order or a part of it within 45 days from receipt of notice of the appeal. The prescribed form is FORM GST APL-06.

Section 112(6): Condonation of delay

If sufficient cause is shown, GSTAT may admit a taxpayer appeal within a further three months after expiry of the period under Section 112(1), permit a departmental application within a further three months after expiry of the period under Section 112(3), and permit cross-objections within a further 45 days after the period under Section 112(5).

Section 112(7): Form, verification and fee

A taxpayer appeal is filed in the prescribed manner in FORM GST APL-05. The GSTAT e-Filing Portal is the official online filing system. The applicable filing and restoration fee under the CGST Rules is linked to the amount involved, subject to the prescribed maximum.

Section 112(8): Mandatory pre-deposit

Before a taxpayer appeal is filed, the admitted portion of tax, interest, fine, fee and penalty arising from the impugned order must be paid in full. In addition, the appellant must pay 10% of the remaining tax in dispute, over and above the amount paid at the first appellate stage under Section 107(6), subject to the statutory maximum of ₹20 crore.

For an order demanding penalty only, without any tax demand, the proviso inserted through the Finance Act, 2025 requires payment of 10% of that penalty, in addition to the amount payable under the corresponding proviso to Section 107(6).

Section 112(9): Deemed stay of balance recovery

Once the amount required by Section 112(8) is paid, recovery proceedings for the balance amount are deemed to be stayed until disposal of the appeal. This statutory consequence is an important protection attached to compliance with the pre-deposit requirement.

Section 112(10): Fees for other applications

Applications before GSTAT for rectification, other purposes, or restoration of an appeal or application are subject to the fee prescribed by the rules. The rules provide specific treatment for rectification applications.

Key amendments affecting Section 112

How to file an appeal before GSTAT

1. Identify whether the impugned order is appealable under Section 112 and calculate limitation from the legally relevant communication or order date.
2. Verify the required admitted amount and pre-deposit and complete the payment through the applicable GST system.
3. Prepare the statement of facts, grounds of appeal, prayer, impugned order and supporting documents.
4. File the taxpayer appeal in FORM GST APL-05 through the official GSTAT e-Filing Portal and comply with the portal and Tribunal document requirements.
5. Preserve the acknowledgement, filing number, payment evidence and uploaded document set. If filing is delayed, include the necessary request and material explaining sufficient cause.

Related provisions in Chapter XVIII

Section 112 should be read with Section 107 - Appeals to Appellate Authority, Section 108 - Revisional Authority, Section 109 - Constitution of Appellate Tribunal, Section 111 - Procedure before Appellate Tribunal, Section 113 - Orders of Appellate Tribunal, and Section 117 - Appeal to High Court.