Ministry of Finance Released the GSTAT e-Filing Portal User Manual for Modernising the GST Appellate Mechanism

On July 19, 2025, the Ministry of Finance published the GSTAT e‑Filing Portal User Manual (v2.6), offering a detailed, user‑friendly walkthrough for taxpayers, practitioners, and officials to file GST appeals, applications, and objections online fully paperlessly. This marks a milestone in making India’s indirect tax appellate process more transparent, efficient and accessible.

🎯 What’s New?

Official User Manual Published

• Released by the Ministry of Finance on July 19, 2025, this comprehensive guide supports seamless filing of appeals, applications (APL‑05), and related documents under GST.

Version 2.6 Released

• The manual (v2.6) offers detailed, step-by-step instructions—right from registration to tracking submissions.

🚀 Core Features Covered

1. User Registration
   • Supports registration as Taxpayer (GSTIN-based), Tax Official, or Authorised Representative.
   • Employs OTP-based verification for mobile and email authentication
   • 2. Secure Login & Access Recovery:
2. • Features include login, “Forgot Password,” “Unlock Account,” and mandatory acceptance of a user disclaimer
   • 3. Filing Appeals (APL‑05):
3. • Uses ARN/CRN to auto-fetch order details or allows manual entry.
   • Handles demand declarations (disputed/admitted), Bharatkosh pre‑deposit payments, PDF uploads, and preview & checklist validation.
   • On successful submission, users receive APL-02A receipt + a 16-digit tracking number.
4. Applications & Re-Filings
   • File misc. applications under pending appeals.
   • System-generated defect report PDF, easy corrections, re-uploads, and fresh acknowledgment upon resubmission.
5. Uploading Additional Docs
   • Option to upload documents post-submission via dashboard → review and formal receipt issued.
6. Cross Objections
   • Respondents can submit or re-file objections with full documentation, followed by confirmation receipt.
7. Dashboard – My Account
   • Centralised access to:
     • All filed matters (appeals, applications, objections)
     • Uploaded documents
     • Transaction & payment history
     • Downloadable acknowledgments/orders

🌟 Why This Matters

• Digital-first resolution: Supports full paperless GST appeals.
• Efficiency & transparency: Standardized workflows, automated receipts, and real‑time tracking.
• Accessible & guided: Ideal for diverse users—taxpayers, advocates, tax officials.

• Reduced dependency: Lowers need for physical court appearances or intermediaries.