GSTAT Presidential Order on Staggered E-Filing Schedule: Rule 123 Cohort Windows Through June 30, 2026 for Pre-April 1 Backlog Appeals and the Mandatory Seven-Document E-Filing Pack

GSTAT President issues Rule 123 staggered e-filing schedule for the 14,000-plus backlog appeals due before June 30, 2026. Four cohorts, seven mandatory documents in Form APL-05 pack, 20 percent pre-deposit under Section 112(8), and a 9-step CA compliance checklist.

GSTAT Appeal Filing Deadline June 30, 2026: A Complete Guide to Notification S.O. 4220(E) for Pre-April 1 Backlog Orders

GSTAT is operational and pre-April 1, 2026 appeals must be filed by June 30. Step-by-step guide on Form APL-05, pre-deposit rules, bench jurisdiction, and action checklist for CAs.