Affidavits at GSTAT: When Required, Prescribed Format and Common Mistakes

An improperly drafted affidavit is one of the most common reasons for registry defect notices at GSTAT. The wrong title, missing attestation, unsigned annexures, or non-compliance with CPC format requirements - any of these can delay your case by weeks. Yet no existing guide provides a practical walkthrough of GSTAT affidavit rules. This blog fills that gap: the exact format, the rules governing preparation and attestation, the situations where affidavits are mandatory, and the mistakes that cause rejection.

What Do the GSTAT Procedure Rules Say About Affidavits?

Rule 78: Title. Every affidavit shall be titled “Before the Goods and Services Tax Appellate Tribunal (GSTAT)” followed by the cause title of the appeal, application, or proceeding in which it is intended to be used.

Rule 79: Format. The affidavit shall conform to the requirements of Order XIX, Rule 3 of the Code of Civil Procedure, 1908. This means: the affidavit must be confined to facts within the personal knowledge of the deponent, or to facts the deponent believes to be true (with the source of information and grounds of belief stated). Opinions, arguments, and inferences are not permissible in an affidavit.

Rule 80: Attestation. Affidavits must be sworn or affirmed before an advocate or notary public, who shall affix their official seal to certify the document. Documents attached to affidavits must be marked as annexures by the attester with proper endorsement and signature.

Rule 81: Illiterate or visually challenged deponents. The attester must certify that the affidavit was read over and explained to the deponent and that the deponent understood its contents before signing or putting a thumb impression.

For comprehensive appeal preparation including affidavit drafting, our GSTAT appeal filing service covers all documentary requirements across all 32 benches.

Key Terms

• Deponent: The person making the affidavit - typically the appellant, an authorised officer of the company, or the representative filing the application.
• Attestation: The process of swearing or affirming the affidavit before an advocate or notary. The attester certifies that the deponent appeared in person and made the statement.
• Annexure: A document attached to the affidavit and referred to within it. Each annexure is marked and endorsed by the attester.
• Order XIX, Rule 3, CPC: The civil procedure provision that governs affidavit content. Requires facts (not opinions), personal knowledge (or stated source), and paragraph-by-paragraph numbering.
• Exhibit Marking: Under Rule 86, documents produced during proceedings are marked ‘A’ series (appellant), ‘B’ series (respondent), and ‘C’ series (Tribunal exhibits).

When Are Affidavits Required at GSTAT?

For understanding when additional evidence is admitted alongside the affidavit, see our additional evidence guide.

Prescribed Affidavit Format: Structure and Content

Every GSTAT affidavit must follow this structure, drawn from Rules 78-80 and Order XIX, Rule 3, CPC.

1. Title Block. “Before the Goods and Services Tax Appellate Tribunal (GSTAT)” - centred at the top. Below it: the cause title (appellant name, GSTIN vs respondent name, designation). Below that: the appeal/application number (if assigned).
2. Heading. “AFFIDAVIT” - centred, in bold. Below: “I, [Full Name], [Designation], [Organisation/GSTIN], aged [XX] years, residing at [Address], do hereby solemnly state and affirm as follows:”
3. Numbered paragraphs of facts. Each paragraph contains one fact or one set of related facts. State whether the fact is within personal knowledge (para X) or based on information received and believed to be true (para Y, with source stated). Do not include legal arguments, opinions, or conclusions - these belong in written submissions, not affidavits.
4. Annexure references. Each document referred to must be identified: “A true copy of the Order-in-Appeal dated [Date] is annexed herewith and marked as Annexure A-1.” The annexure must be attached to the affidavit and marked by the attester.
5. Verification clause. “I, the above-named deponent, do hereby verify that the contents of paragraphs [X to Y] are true to my personal knowledge and the contents of paragraphs [Z to W] are true to my information and belief. Verified at [Place] on [Date].”
6. Signature of deponent. Signed above the name, designation, and address of the deponent. If the deponent is a company, the authorised signatory signs with designation and board resolution reference.
7. Attestation by advocate or notary. “Sworn before me on [Date] at [Place]. The deponent is personally known to me / identified by [ID proof].” Signed by advocate/notary with name, enrolment/licence number, and official seal affixed. Annexures endorsed and signed by the attester.

How to File an Affidavit on the GSTAT Portal

1. Draft the affidavit in the prescribed format. Follow the structure above. Use plain language, numbered paragraphs, and clear annexure references.
2. Get it attested by an advocate or notary. Print the affidavit, appear before the advocate/notary, swear or affirm, and get it signed and sealed. Annexures must also be endorsed.
3. Scan the attested affidavit as a single PDF. Include the affidavit and all annexures in one indexed PDF. Maximum 20 MB per upload. Scan at 300 dpi or less for portal compatibility.
4. Login to efiling.gstat.gov.in. Navigate to the relevant case under ‘My Cases.’ Select the application type (IA / appeal / evidence filing).
5. Upload the PDF in the documents section. Tag the document as ‘Affidavit’ in the document type field. If filing with an IA (GSTAT FORM-01), attach the affidavit to the application.
6. Submit and verify. Review the upload. Ensure the affidavit is legible, complete, and properly tagged. Submit. The system generates an acknowledgement.

For step-by-step hearing preparation including affidavit timing, see our hearing guide.

Common Mistakes That Cause Affidavit Rejection

Mistake 1: Wrong title. The affidavit must be titled “Before the Goods and Services Tax Appellate Tribunal (GSTAT).” Using “Before the Hon’ble GSTAT” or “Before the GST Tribunal” or omitting the title entirely triggers a registry defect notice. Use the exact prescribed wording from Rule 78.

Mistake 2: Not attested by an advocate or notary. Affidavits attested by a Gazetted Officer are valid only if the President of GSTAT has issued a general or special order permitting it. In the absence of such order, only advocate or notary attestation is accepted. Self-attested affidavits are never valid.

Mistake 3: Annexures not marked by the attester. Every annexure must be endorsed by the attesting advocate/notary with their signature and the annexure number (Annexure A-1, A-2, etc.). Unmarked annexures are treated as loose documents - not part of the sworn record.

Mistake 4: Including legal arguments in the affidavit. An affidavit is a statement of facts, not a legal brief. Arguments like “the order is bad in law” or “the demand is unconstitutional” belong in the grounds of appeal or written submissions. The Tribunal may strike out argumentative paragraphs.

Mistake 5: Not distinguishing personal knowledge from information and belief. Order XIX, Rule 3, CPC requires the deponent to specify which facts are within personal knowledge and which are based on information received (with source stated). Mixing these without distinction is a technical defect. For strategic use of adjournments while curing such defects, see our adjournment guide.

Mistake 6: Unsigned or undated verification clause. The verification clause must be signed separately by the deponent with place and date. A missing signature on the verification (even if the main affidavit is signed) is a defect.

Mistake 7: Filing without the IA when required. An affidavit supporting a stay application or additional evidence request must accompany a GSTAT FORM-01 (IA). Filing a standalone affidavit without the corresponding IA is incomplete. The registry will not process it.

Cross-Examination on Affidavit Evidence

When the Tribunal accepts evidence by affidavit, the opposing party has the right to request cross-examination of the deponent. Under the GSTAT Procedure Rules, cross-examination can be conducted in person at the bench premises or via video conferencing. The Tribunal decides the mode based on convenience and the interests of justice.

If cross-examination is granted, the deponent must appear (physically or virtually) and answer questions under oath. The deposition is recorded in GSTAT FORM-07. Witnesses called by the appellant are numbered as PW-1, PW-2, etc., and those by the respondent as RW-1, RW-2, etc. (Rule 94).

Refusal to appear for cross-examination after filing an affidavit can result in the affidavit being struck from the record - effectively losing the evidence. Always prepare the deponent for potential cross-examination before filing an affidavit.

How Affidavits Connect with the Broader GSTAT Process

Affidavits are the evidentiary backbone of GSTAT proceedings. Every substantive application - stay, additional evidence, restoration, change of representative - requires an affidavit. The appeal itself is verified by a statement equivalent to an affidavit.

Our GSTAT cluster covers every stage: cause list (scheduling), adjournments (deferrals), hearing walkthrough (full process), powers (outcomes), additional evidence (fresh documents), and cross objection (counter-filing).

Key Takeaways

Affidavits at GSTAT are governed by Rules 78-81 of the GSTAT Procedure Rules, 2025, read with Order XIX, Rule 3 of the CPC. The prescribed title is “Before the Goods and Services Tax Appellate Tribunal (GSTAT)” followed by the cause title.

Affidavits are mandatory for every Interlocutory Application (Rule 29), for evidence in lieu of oral testimony, and for verification of appeal contents. Stay applications, additional evidence requests, and restoration applications all require supporting affidavits.

Attestation must be by an advocate or notary public with official seal. Annexures must be marked and endorsed by the attester. The deponent must distinguish facts from personal knowledge and facts from information and belief.

Common rejection reasons include wrong title, missing attestation, unmarked annexures, legal arguments in the affidavit, and filing without the corresponding IA. Registry defect notices for affidavit issues must be cured within 30 days.

When evidence is given by affidavit, the opposing party can demand cross-examination (in person or via VC). Refusal to appear for cross-examination can result in the affidavit being struck from the record.

Need Help with GSTAT Affidavits and Documentation?

A technically defective affidavit delays your case and consumes curing time. Professional drafting ensures compliance with Rules 78-81, proper attestation, correct annexure marking, and CPC format standards - so your application is processed without registry objections.

Explore our GSTAT representation for affidavit drafting, IA preparation, and complete documentary compliance across all 32 State Benches and the Principal Bench.

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