The Standard Operating Procedure (SOP) for reply filing on the Goods and Services Tax Appellate Tribunal (GSTAT) portal sets out how respondents can submit a reply, where needed, to an appeal filed against them.
Steps To File A Reply On The GSTAT Portal
- Log in: Open the GSTAT portal and go to Respondent Corner → File Reply.
- Enter case details: Select “Search by Case No.” and enter the security code, case type, case number, location and case year.
- Locate the case: Click “Search”, then select “Click to Upload” against the relevant case.
- Select your name: In the new window, choose your name from the dropdown. The remaining details will be populated automatically.
- Upload the reply: Select an E-Sign utility and choose “Reply” as the document type. Check the mandatory requirements shown in the pop-up, select your file and click “Upload”.
- Review and submit: Check the uploaded reply in the “Submit Document List”. Use the view or delete option if required, then click “Submit”.
- Print the receipt: After the successful submission message appears, select “Print Receipt” and retain a copy.
Uploading alone does not complete filing. You must click “Submit” and receive the submission confirmation.
A key procedural point is that successfully uploading a document does not complete the process described in the SOP. After upload, the respondent must click the “Submit” button. The portal then displays a separate confirmation of successful submission, along with an option to print the receipt.
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Reply Filing Through Respondent Corner
According to the SOP, the respondent must first log in to the GSTAT portal and navigate to “Respondent Corner”, followed by “File Reply”.
The respondent must then select “Search by Case No.” and enter the required particulars, including the security code, case type, case number, location and case year. These details are used to locate the appeal in which the reply is to be filed.
After entering the particulars, the user must click “Search”. The matching case is displayed in the list below, where the respondent must select “Click to Upload” in the rightmost column. This opens a new window for uploading the document.
Selection Of Respondent And E-Sign Utility
In the upload window, the user must select their name from the dropdown menu. The SOP states that the other details will then be populated automatically.
The user must also select one of the available E-Sign utilities in the upload section. The document describes this selection as part of the filing workflow, without specifying in its narrative which particular utility must be used.
The next step is to select the document type as “Reply”. A pop-up then appears displaying the mandatory requirements for uploading that document. Respondents should check those requirements before choosing the reply file from their system and clicking the “Upload” button.
Uploaded Reply Can Be Viewed Or Deleted Before Submission
Once the document is uploaded, the portal displays a message confirming the successful upload. The document also appears in the “Submit Document List” section, together with details such as the party name and document type.
The SOP provides for options to view or delete the uploaded document in the same section. This gives the respondent an opportunity to inspect the uploaded file and its displayed particulars before proceeding to submission.
The view and delete options are described at the upload stage. The SOP does not describe a procedure for withdrawing, replacing or amending a reply after final submission.
Final Submission And Receipt
After uploading the reply, the respondent must click “Submit” to submit the document.
On submission, the portal displays a message confirming that the document has been submitted successfully. It also provides a “Print Receipt” option.
The distinction between upload confirmation and submission confirmation is significant for users following the SOP. The first confirms that the file has been uploaded; the second confirms that the submission step has been completed. Respondents should therefore follow the workflow through to the final confirmation and retain the receipt for their records.
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