GSTAT Appeals May Go Fully Digital: Certified Copy Requirement May Be Relaxed

The GSTAT Committee has reportedly proposed a taxpayer-friendly amendment to simplify appeal filing before the Goods and Services Tax Appellate Tribunal. The proposal suggests that certified copies of orders may not be required where the order is already available on the GST portal.

Present Legal Position

As per Notification G.S.R. 256(E) dated 24 April 2025, the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 were notified for regulating GSTAT procedure and functioning.

Under Rule 21 of the GSTAT (Procedure) Rules, 2025, an appeal before GSTAT is presently required to be accompanied by a certified copy of the order appealed against. The rules also provide that the certified copy of the decision or order appealed against, along with applicable fees, is to be submitted online through the GSTAT portal.

What Has Been Proposed?

As per recent tax-publication reports, the GSTAT Committee has proposed that where the appealed order is already available on the GST portal/common portal, the appellant may not be required to separately file a certified copy of such order.

This proposal appears to be aligned with the broader digitalisation of GST litigation and electronic filing of appeals.

Important Clarification

This is currently only a proposed amendment. No final CBIC notification, GST Council notification, or Gazette notification has been found confirming that this proposal has been formally implemented.

Therefore, taxpayers and professionals should continue to follow the existing GSTAT rules until an official notification is issued.

Why This Proposal Matters

If notified, the proposal may provide the following benefits:

1. Less Paperwork

Taxpayers may not need to obtain and upload additional certified copies where the order is already available digitally.

1. Faster Appeal Filing

Removal of certified copy requirements in such cases may reduce procedural delays and make GSTAT appeal filing faster.

1. Reduced Compliance Burden

Businesses and tax professionals may face fewer documentation-related defects during appeal scrutiny.

1. Greater Use of Digital Records

The proposal supports wider use of GST portal records and strengthens the move towards a paperless GST litigation system.

Existing Digital Relaxation by GSTAT

A GSTAT office order dated 20 January 2026 had already clarified that documents generated digitally through the GSTN system are not required to be certified. However, scanned copies of physical documents attached with an appeal are required to be signed.

Conclusion

The proposed relaxation is a welcome step towards simpler and more efficient GST appeal filing. However, since it has not yet been notified, taxpayers should not assume that certified copies are no longer required in all cases.

Businesses planning to file GSTAT appeals should carefully review the order, limitation period, pre-deposit requirement, appeal grounds, and document checklist before filing.

For expert guidance on this topic, contact your tax professional today.