GSTAT FORM-04 is the gateway document for any representative appearing before the Tribunal. Without it, you cannot argue, file submissions, or participate in proceedings. Yet it is one of the most common sources of registry defect notices - wrong stamp duty, missing authorisation, incomplete party details, or unsigned copies trigger delays. This guide provides the complete form structure, field-by-field instructions, portal filing steps, and the mistakes to avoid.
What Rule 72 Says About Memorandum of Appearance
Under Rule 72 of the GSTAT Procedure Rules, 2025, no legal practitioner or authorised representative shall appear before the Appellate Tribunal unless they file a Vakalatnama, Memorandum of Appearance, or letter of authorisation containing all information specified in GSTAT FORM-04, duly executed by or on behalf of the party for whom they appear.
The form is addressed to the Registrar of the GSTAT. It formally notifies the Tribunal that a specific representative is authorised to enter appearance, plead, and act on behalf of the named party in the specified appeal or proceeding.
For understanding who is eligible to appear, see our who can appear comparison guide.
GSTAT FORM-04: Structure and Fields
Addressee: The Registrar, The Goods and Services Tax Appellate Tribunal.
Cause Title: In the matter of [Petitioner/Appellant Name] vs [Respondent Name]. Appeal No. ___ of 20__.
Representative Details: Full name, designation (authorised representative / practising CA / practising Cost Accountant / legal practitioner / CS / GST Practitioner), enrolment/CoP number.
Party Represented: Name of the party on whose behalf appearance is entered (petitioner, respondent, Registrar, or Government of [State]).
Declaration: Statement that the representative is duly authorised to enter appearance and to act for every purpose connected with the proceedings.
Enclosure: A copy of the authorisation or Vakalatnama issued by the appellant or respondent, duly signed by the representative for identification.
Signature: Signed by the representative with date, place, and contact details.
When Is FORM-04 Required?
| Situation | FORM-04 Required? | What Else Is Needed |
|---|---|---|
| First appearance in an appeal | Yes - mandatory before any participation | Vakalatnama/authorisation + enrolment proof + ID |
| Filing an IA (stay, evidence, adjournment) | Yes - if representative not yet on record | GSTAT FORM-01 (IA) + affidavit + FORM-04 |
| Change of representative | Yes - new FORM-04 for the new AR | Consent of existing AR or Tribunal permission (Rule 73) |
| Cross-objection filing | Yes - if different representative from main appeal | FORM GST APL-06 + FORM-04 + authorisation |
| Taxpayer appearing in person | No - personal appearance needs no representative form | ID proof + GSTIN credentials for portal access |
| Department filing appeal | Yes - DR files FORM-04 | Department can change DR without consent (Rule 73 exception) |
How to File FORM-04 on the GSTAT Portal: Step-by-Step
- Register on efiling.gstat.gov.in as a representative. Select Authorized/Advocate/Legal Representative as user type. Complete OTP authentication and upload identity/enrolment proof.
- Navigate to the appeal or application. If filing with the appeal, FORM-04 is part of the Add Representative tab during appeal filing. If filing independently, navigate to the case under My Cases.
- Fill in FORM-04 fields. Enter representative name, designation, enrolment/CoP number, party represented, appeal number, and declaration of authorisation.
- Upload Vakalatnama or authorisation letter. Scan the stamped, signed original as PDF. Maximum 20 MB at 300 dpi. Include board resolution for companies.
- Verify stamp duty compliance. Check the stamp duty requirement of the High Court in whose jurisdiction the bench is located. An unstamped Vakalatnama is a defect.
- Submit and receive confirmation. Once accepted by the registry, you appear as the representative on record. All portal notifications go to both the party and the representative.
Our GSTAT appeal filing service handles complete FORM-04 preparation and portal submission.
Stamp Duty on Vakalatnama: State-Wise Considerations
Rule 73 requires the Vakalatnama to be stamped as per the respective High Court rules. This means the stamp duty varies by state. For example, Maharashtra typically requires Rs 100 court fee stamp, while other states may have different amounts. Always verify the current rate for the state where the bench is located - not where the taxpayer is located.
Practical tip: If appearing across multiple State Benches, you need a separate stamped Vakalatnama for each bench (each is a separate case in a separate jurisdiction). Our hearing walkthrough covers multi-bench coordination.
Common Mistakes That Cause FORM-04 Rejection
Mistake 1: Filing without stamp duty on Vakalatnama. An unstamped or insufficiently stamped Vakalatnama triggers a defect notice. Verify state-specific court fee requirements before filing.
Mistake 2: Incomplete party details or wrong appeal number. The cause title must exactly match the appeal record. A wrong appeal number or misspelled party name creates confusion and delays registration.
Mistake 3: Representative not registered on the GSTAT portal. If the representative has not completed portal registration, their name will not appear in the Add Representative dropdown during appeal filing. Register first, then file the appeal.
Mistake 4: Missing board resolution for companies. When a company authorises a representative, the authorisation letter should reference the board resolution. Without it, the Registrar may question the authority of the signatory.
Mistake 5: Filing new FORM-04 without consent of existing AR. Under Rule 73, a new representative cannot be appointed in a pending case without written consent of the existing AR or Tribunal permission. Filing without consent is a procedural irregularity. See our adjournment guide for managing transition timelines.
Mistake 6: Unsigned or undated form. The representative must sign and date FORM-04. The party must sign the Vakalatnama. Both signatures are essential - one alone is insufficient.
Changing Representative: Rule 73 Process
If you want to change your representative in a pending case, Rule 73 prescribes the procedure.
- Obtain written consent of the existing AR. The simplest route. The existing AR provides a no-objection letter. The new AR files FORM-04 with the consent attached.
- Or file an application before the Tribunal. If consent is not forthcoming, file an IA requesting the Tribunal to permit the change. Serve the application on the existing AR. The Tribunal hears both sides.
- New FORM-04 filed by the incoming AR. Once consent is obtained or Tribunal permission granted, the new AR files FORM-04 with fresh Vakalatnama/authorisation.
Exception for the Department: The Revenue can change its DR without requiring consent of the previous representative. Rule 73 exempts departmental appeals under Section 112(3) from the consent requirement.
Key Takeaways
GSTAT FORM-04 is the mandatory Memorandum of Appearance filed by every representative before they can appear, plead, or act before the Tribunal. Governed by Rule 72 of the GSTAT Procedure Rules, 2025.
The form is addressed to the Registrar and includes representative details, party represented, appeal number, and a declaration of authorisation. It must be accompanied by a stamped Vakalatnama or authorisation letter.
Stamp duty on the Vakalatnama follows the High Court rules of the bench location. Verify state-specific requirements. An unstamped Vakalatnama is a common registry defect.
Changing representative requires consent of the existing AR or Tribunal permission under Rule 73. The Department is exempt from this requirement.
Register on the GSTAT portal as a representative before filing the appeal. If your name is not in the portal dropdown, the appeal filing will be incomplete.
Need Help with GSTAT Representation and FORM-04?
Explore our GSTAT representation for complete FORM-04 preparation, Vakalatnama drafting, portal registration, and appearance across all 32 State Benches.
For queries, reach out at +91 945 945 6700 or WhatsApp us directly.
