GSTAT Portal Adds Online Reply Filing for Respondents Without Cross-Objections
A new SOP on the GSTAT portal lets respondents file replies electronically under Rule 36, enabling responses to appeals without initiating cross-objection proceedings.
Useful takeaways from this story.
Respondents can file a Reply online via the Respondent Corner of the GSTAT portal per the SOP published on September 29, 2026.
The online Reply process follows Rule 36 of the GSTAT (Procedure) Rules, 2025 and does not require filing cross-objections in Form GST APL-06.
# What changed On September 29, 2026, the GSTAT filing portal published a Standard Operating Procedure (SOP) that allows respondents to submit a Reply online without filing cross-objections. The SOP implements the separate procedure set out under Rule 36 of the GSTAT (Procedure) Rules, 2025.
# Why this matters Previously, respondents who wanted to oppose the grounds raised in an appeal often faced procedural uncertainty about whether to file a cross-objection or a Reply. The portal's new Reply workflow clarifies that a respondent who simply wants to respond to the appellant's grounds can do so electronically through the Respondent Corner, without using the cross-objection mechanism in Form GST APL-06.
Rule 36 of the GSTAT (Procedure) Rules, 2025. Those rules were notified by the Department of Revenue, Ministry of Finance, via Notification No. G.S.R. 256(E) dated April 24, 2025, issued under section 111 of the Central Goods and Services Tax Act, 2017.
# What Rule 36 requires
- Rule 36(1): Each respondent has the opportunity to file a Reply to the petition or application, with copies of relevant documents, either in person or through an authorised representative. The Reply must be submitted to the Registrar in the manner specified by the Tribunal within one month of receiving the petition or application.
- Reply and supporting documents be served promptly on the applicant.
- Rule 36(2): After receiving the respondent's Reply or documents, the applicant must admit, deny, or refute the facts presented and may include additional facts as needed.
# How the portal workflow works (high-level) The portal introduces a distinct Respondent Corner where an eligible respondent can upload a Reply and supporting documents electronically. The workflow is designed for respondents who only intend to oppose or answer the appellant's grounds and do not seek independent relief via cross-objection.
# Difference between a Reply and a cross-objection
# Practical implications for respondents and counsel
# What to do next Respondents or their authorised representatives who receive an appeal should decide quickly whether their position requires only a Reply or a cross-objection. If a Reply suffices, prepare the factual submissions and supporting documents and upload them through the Respondent Corner on the GSTAT portal within the Rule 36 timeframe.
# Bottom line
More context around this story.
GSTAT Enables Online Transfer of Appeals Across Benches Through Govt Portal
An online facility has been made available on the GSTAT Portal to facilitate the appellate proceedings before the Goods and Services Tax Appellate Tribunal (GSTAT). It is used to file applications seeking transfer of appeals from one Bench to another on September 29, 2026. The same facility is crucial where multiple ap
GSTN Allows Filing of Appeals Against NIL/Zero Demand Orders in Form GST APL-01
An advisory has been issued by the GSTN on 07.09.2026. It has allowed taxpayers to submit appeals in Form GST APL-01 against demand orders showing “NIL” or “Zero” demand, where a dispute over tax liability continues to exist, but the taxpayer had already paid the disputed amount before the issuance of the demand order.
Income Tax Portal Allows Taxpayers to File Corruption & Harassment Complaints Online
The e-filing portal can now be used by taxpayers to file complaints against income tax officials for corruption, misbehaviour, harassment, and sexual harassment. The facility allows complainants to name the officer involved, mention their designation, and provide a detailed description of the incident. As yet, people c
Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance
The Chennai Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) will analyse whether the ITC shown against one GSTIN can be claimed by a transferee after a merger or amalgamation without complying with the procedure mentioned u/s 18(3) of the CGST Act read with Rule 41 of the CGST Rules. The issue relates […
Calcutta High Court Sets Aside GST Order Passed Without Adequate Opportunity to Reply to SCN
The Calcutta High Court set aside a goods and services tax (GST) order that was passed without furnishing an adequate chance to be heard, as the SCN was given via the additional notices portal. The petitioners, M/s. Silicon Ceramics & Ors., submitted the writ petition and asked for condonation of delay in filing the ap
Rajasthan High Court Quashes GST SCN and Adjudication Order for Lack of Signature
The Rajasthan High Court has stated that authentication of portal access and authentication of a document are not the same requirements. The Court set aside the unsigned SCN and order. The applicant, Star Raison Landmarks, was chosen for the scrutiny proceedings via Form ASMT-10. Following the response to this, a ‘show
Loading more related stories...
Keep reading in the app
Open the app view to save this story, compare related coverage, and continue from the same source.