GSTAT e-Filing Portal LIVE DEMO| What Nobody Tells You Before You Start |Detailed Guide

Описание: GSTAT is now operational — and if you have an adverse GST order from
the First Appellate Authority sitting in your drawer, your window to
challenge it at the tribunal is open RIGHT NOW.

But here is the problem nobody warns you about: the GSTAT e-filing
portal (efiling.gstat.gov.in) is unlike any GST portal you have used
before. One wrong step — wrong document format, incorrect pre-deposit
amount, missing representative registration — and your appeal gets
rejected on technical grounds before anyone even reads your legal
argument.

I am Adv. (CA) Divya Aggarwal — a Chartered Accountant AND an
Advocate enrolled with the Bar Council of Delhi. I practise GST
litigation at GSTAT, High Courts, and ITAT. I have personally filed
at the GSTAT e-filing portal.

In this video, I walk you through the COMPLETE process — live, on
screen — so you know exactly what to do, in what order, and what to
avoid.

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▶ WHAT YOU WILL LEARN IN THIS VIDEO
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✅ The complete document checklist — what to prepare BEFORE you open
the portal (this is the step most CAs and advocates skip and then
regret)

✅ Pre-deposit calculation under Section 112(8) of the CGST Act —
with a step-by-step numerical example so you pay exactly the right
amount (not more, not less)

✅ Court fee calculation and how to pay through Bharatkosh — online
and offline both explained

✅ How to register as an Authorised Representative on the GSTAT portal
using your CA or Advocate enrolment number (this must be done
BEFORE the taxpayer starts filing — most people discover this too
late)

✅ How to download and fill the Offline Excel Utility — drafting
grounds of appeal, statement of facts, and relief sought correctly
to generate the JSON file

✅ Live portal walkthrough — Form GST APL-05, document upload,
pre-deposit proof, Bharatkosh receipt, DSC and Aadhaar e-Sign

✅ What happens after you submit — APL-02A Part A (provisional
acknowledgement), how to track on dashboard, and what to do if a
defect notice is raised

✅ The 5 most common mistakes that lead to rejection — every one of
these is avoidable if you know about it in advance

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📌 IMPORTANT LINKS
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🔗 GSTAT e-Filing Portal → https://efiling.gstat.gov.in
🔗 GSTAT Official Website → https://gstat.gov.in
🔗 Book a GST consultation with me → +91 8920334084
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📋 KEY FACTS COVERED IN THIS VIDEO
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GSTAT was formally launched on 24 September 2025 and commenced
adjudicatory operations on 16 February 2026

All appeals must be filed electronically — no physical filing
accepted at GSTAT

Form to use: GST APL-05 (taxpayer) | GST APL-07 (department) |
GST APL-06 (cross-objection)

Pre-deposit: 10% of disputed tax at GSTAT stage under Section
112(8) — cumulative 20% across both appeal levels

Pre-deposit cap: ₹20 crore each for CGST and SGST

Penalty-only appeals: 10% of penalty amount (Finance Act 2025)

Pre-deposit must be paid ONLY through Electronic Cash Ledger —
ITC cannot be used

Court fee: ₹1,000 per ₹1 lakh of disputed tax, maximum ₹25,000
for demand orders | ₹5,000 flat for refund and other orders

Each PDF upload must be under 50 MB, scanned at 300 DPI or less

All grounds of appeal must be included at filing — under Rule 31
of GSTAT Procedure Rules 2025, you cannot argue grounds not
mentioned in the appeal form

Time limit: 3 months from communication of order | Tribunal may
condone delay up to 3 additional months in appropriate cases

Lenient scrutiny for defects of form is available during the
initial phase under the January 2026 office order — substantive

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