Section 112 is the second appeal, to the GST Appellate Tribunal. Because the Tribunal did not function for years, appeals against orders passed meanwhile were allowed until a notified date — finally 31.07.2026 for most of the backlog.
Key points
- Under section 112(1) of the CGST Act, 2017 a person aggrieved by an order under section 107 or 108 may appeal within three months of communication, or by the date notified by the Government, whichever is later (Form GST APL-05).
- By notification issued in June 2026, superseding the notification of 17.09.2025, appeals against orders communicated before 01.05.2026 could be filed until 31.07.2026, and departmental applications against orders passed before 01.02.2026 likewise; later orders follow the normal limits.
- The Tribunal may refuse to admit appeals involving Rs. 50,000 or less (section 112(2)), and may condone delay of up to three months (section 112(6)); cross-objections may be filed within forty-five days (section 112(5)).
- The appellant must pay a further 10% of the disputed tax (20% before 01.11.2024), capped at Rs. 20 crore (Rs. 50 crore before); for penalty-only orders, a further 10% of the penalty from 01.10.2025 (section 112(8)). Recovery of the balance is stayed until disposal (section 112(9)).
HistoryAppeals while the Tribunal did not exist (2017–2025)— Time ran from the President taking office, and later from a notified date.
The CGST (Ninth Removal of Difficulties) Order, 2019 provided that the three months under section 112(1), and six months under section 112(3), would start from the later of communication of the order and the date the President or State President of the Tribunal entered office. The Finance (No. 2) Act, 2024 then added, with effect from 01.08.2024, an alternative "date as may be notified" by the Government, under which the filing windows of 2025 and 2026 were fixed. Meanwhile, taxpayers were allowed to keep recovery stayed by paying the pre-deposit (Circular 224/18/2024-GST).
The provisions
112(1)–(7)Appeal to the Tribunal; time; cross-objections
Statutory text
(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within 1three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal 4[; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later.].
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees.
(3) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within 2six months from the date on which the said order has been passed 4[; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later,] for determination of such points arising out of the said order as may be specified by the Commissioner in his order.
(4) Where in pursuance of an order under sub-section (3) the authorised officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1).
(5) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1).
(6) The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1) 4[or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)], or permit the filing of a memorandum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5) if it is satisfied that there was sufficient cause for not presenting it within that period.
(7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed.
*Enforced w.e.f. 1st July, 2017.
1. The start of "three months period" under section 112(1) of CGST Act, 2017, shall be considered to be the later of the following dates:-
(i) date of communication of order; or
(ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109, enters office.
- Vide CGST (Ninth Removal of Difficulties) Order, 2019 issued under C.B.I. & C. Order No. 9/2019-C.T., dated 3.12.2019.
4. Inserted (w.e.f. 01.08.2024) by section 143 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
2. The start of "six months period" under section 112(3) of the CGST Act, 2017 shall be considered to be the later of the following dates:-
(i) date of communication of order; or
(ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109, enters office.
- Vide CGST (Ninth Removal of Difficulties) Order, 2019 issued under C.B.I. & C. Order No. 9/2019-C.T., dated 3.12.2019.
- Rules 110–113, CGST Rules; Forms GST APL-05 to APL-08
112(8)–(10)Pre-deposit and stay
Statutory text
(8) No appeal shall be filed under sub-section (1), unless the appellant has paid-
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
(b) a sum equal to 5[ten per cent.] of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, 3[subject to a maximum of 5[twenty crore rupees]] , in relation to which the appeal has been filed.
6[Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.]
(9) Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.
(10) Every application made before the Appellate Tribunal,-
(a) in an appeal for rectification of error or for any other purpose; or
(b) for restoration of an appeal or an application, shall be accompanied by such fees as may be prescribed.
5. Substituted by section 143 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
3. Inserted (w.e.f. 1.2.2019) by s. 26 of the CGST (Amendment) Act, 2018 (31 of 2018).
6. Inserted (w.e.f. 01.10.2025) by section 130 of the Finance (No. 7) Act, 2025.
What it means
The Tribunal pre-deposit is in addition to that paid for the first appeal, so the total is 20% of the disputed tax, subject to the caps at each stage.
CBIC note 6 refers to the "Finance (No. 7) Act, 2025"; it is the Finance Act, 2025 (No. 7 of 2025), from 01.10.2025. Note 5 (the 10% and Rs. 20 crore figures) is in force from 01.11.2024 (Notification 17/2024-Central Tax).
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What was the last date to file legacy appeals before the GST Appellate Tribunal?
- 31.07.2026 for taxpayer appeals against orders communicated before 01.05.2026, under the notification issued in June 2026 under section 112(1). Later orders follow the normal three-month limit.
- What pre-deposit is needed for a GSTAT appeal?
- A further 10% of the disputed tax, up to Rs. 20 crore, in addition to the first-appeal pre-deposit (section 112(8) CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The department's applications are filed under sub-sections (3) and (4) on the Commissioner's direction, within six months or the notified date. Monetary limits under section 120 govern which matters the department takes to the Tribunal.