In this guide
We have filed multiple GSTAT appeals for IT and software companies on place of supply disputes since the Tribunal became operational in September 2025. Every filing taught us something the rules do not say - a portal dropdown that does not list the right section, a bench selection that auto-routes incorrectly, an evidence format the Registrar flags as defective.
This checklist is the distillation of that experience. It is not a theoretical guide to POS law - for that, read our IT/software POS appeal process guide (know more). This checklist is the practical, item-by-item list of what to do, what to prepare, and what to watch out for when filing an IT/software POS appeal at the GSTAT Principal Bench.
Use it as a working document. Check off each item before you file.
What Is a Practice-Refined Filing Checklist and Why Does It Matter for IT POS Appeals?
A practice-refined filing checklist is a structured, item-by-item list of every document, portal step, and procedural requirement for filing a GSTAT appeal - updated based on actual filing experience, defect notices received, and Registrar feedback from real cases.
Generic GSTAT filing checklists list the obvious: Form APL-05, certified copies, pre-deposit proof, Vakalatnama. They do not address the IT-sector-specific requirements: the MSA clauses that prove own-account service delivery, the SOW format that demonstrates the company is not an intermediary, the FIRC timeline analysis that satisfies the Section 2(6) export conditions, or the portal bench-selection issue that causes POS appeals to be misfiled at State Benches.
IT companies that work with GSTAT IT/software appeal services (know more) benefit from this checklist because it eliminates the trial-and-error that causes defect notices, delayed admissions, and wasted rectification windows.
Key Terms You Should Know
Defect Notice: A communication from the GSTAT Registrar identifying deficiencies in the filed appeal. The appellant gets up to 30 days to rectify. Common IT POS defects: wrong bench, missing POS section in dropdown, incomplete certified copy.
Bench Selection (Portal): The dropdown field in Form APL-05 where you select the GSTAT bench. For POS disputes, you must select 'Principal Bench, New Delhi' - but the portal may auto-suggest your State Bench based on GSTIN location. Manual override is required.
POS Section/Rule Dropdown: A mandatory field in the case details tab of APL-05 requiring selection of the IGST Section (12 or 13) and the specific sub-section. If the original demand order does not mention a specific IGST section, selecting the correct one requires legal analysis.
Intermediary Defence Package: The set of documents proving an IT company provides services on its own account - MSA, SOW, invoices in own name, risk allocation clauses, employee deployment records. This package is the core of every IT POS appeal.
FIRC Timeline: The chronological record of Foreign Inward Remittance Certificates showing when foreign exchange was received for each invoice. Section 2(6) of IGST requires payment in convertible foreign exchange for export qualification.
Technical Brief: A 2-3 page document explaining the IT service delivery model to the GSTAT bench - onshore/offshore, project-based/T&M, client relationship structure. Filed as a separate annexure.
Who Should Use This Checklist?
This checklist is designed for:
- IT/software companies that have received a demand order reclassifying their exports as domestic supplies due to POS redetermination
- CAs and tax practitioners preparing GSTAT appeals for IT clients on intermediary or OIDAR classification disputes
- In-house tax teams at IT companies managing the GSTAT filing process independently
- Advocates representing IT companies at the GSTAT Principal Bench who need sector-specific evidence preparation guidance
- Any professional who has already received a defect notice on an IT POS appeal and needs to understand what to fix
For a foundational understanding of the POS legal framework, read our how to file a GSTAT appeal (know more) guide first.
The 42-Item Filing Checklist: Seven Categories
CATEGORY A: PRE-FILING ASSESSMENT (6 Items)
A1. Confirm the dispute involves place of supply - if yes, Principal Bench jurisdiction is mandatory under Section 109
A2. Identify whether the POS issue is: intermediary (Section 2(13)/13(8)(b)), OIDAR (Section 13(12)), export qualification (Section 2(6)), or domestic inter-state (Section 12)
A3. Verify the disputed amount exceeds Rs 50,000 (Section 112(1) minimum threshold)
A4. Confirm the first appeal under Section 107 has been decided and the APL-04 order has been received
A5. Calculate the 3-month limitation from the APL-04 communication date - or verify the 30 June 2026 backlog deadline applies
A6. Conduct a cost-benefit analysis: total appeal cost (pre-deposit + fees + professional + time) vs disputed amount
CATEGORY B: PRE-DEPOSIT AND FEES (6 Items)
B1. Compute 10% pre-deposit on the disputed tax only (not interest or penalty) - in addition to 10% already paid at first appeal
B2. Verify the pre-deposit cap: Rs 20 crore each for CGST and SGST (post Finance Act 2024)
B3. Pay pre-deposit through Electronic Cash Ledger only - ITC (Credit Ledger) is not permitted
B4. Compute court fee: Rs 1,000 per Rs 1 lakh of disputed tax, minimum Rs 5,000, maximum Rs 25,000
B5. Pay court fee via Bharat Kosh (online or offline) - save the receipt for upload. Use pre-deposit calculation (know more) services for multi-GSTIN computations
B6. Retain ECL extract showing both first appeal and GSTAT pre-deposit payments with transaction IDs
CATEGORY C: MANDATORY DOCUMENTS (8 Items)
C1. Form GST APL-05 - completed via offline Excel utility or online; JSON uploaded
C2. Certified copy of Order-in-Appeal (APL-04) - with authentication endorsement from issuing authority
C3. Certified copy of Order-in-Original (demand order)
C4. Show Cause Notice (SCN) that initiated the POS demand
C5. Statement of Facts - typed, A4, double-spaced, consecutively numbered paragraphs
C6. Grounds of Appeal - distinct, numbered headings citing specific IGST Sections (12/13/2(6)/2(13))
C7. Vakalatnama / GSTAT FORM-04 - stamped per High Court rules (if filing through representative)
C8. Pre-deposit payment proof + Bharat Kosh court fee receipt
CATEGORY D: IT-SECTOR-SPECIFIC EVIDENCE (10 Items)
D1. Master Service Agreement (MSA) - highlighting: own-account service delivery, risk allocation (indemnity, SLA, warranty), IP ownership, termination clauses
D2. Statement(s) of Work (SOW) - detailing scope, deliverables, milestones, and the company's project management role
D3. Invoices raised in the company's own name - not on behalf of any principal or third party
D4. FIRC/BRC timeline analysis - mapping each invoice to the corresponding foreign exchange receipt with dates
D5. LUT/Bond copy - valid during the export period, with renewal dates if applicable
D6. Employee deployment records - list of team members who delivered the services, proving own-resource utilisation
D7. Risk allocation matrix - extracted from MSA showing indemnity clauses, SLA penalties, and warranty obligations borne by the company
D8. Client confirmation letter or correspondence - showing the client treats the company as an independent service provider, not an agent
D9. GSTR-1 Table 6A extract - showing zero-rated export supplies for the disputed period
D10. Technical brief (2-3 pages) - explaining the service delivery model (onshore/offshore, project/T&M), with diagrams if helpful. See our Form APL-05 guide (know more) for upload format guidance
CATEGORY E: PORTAL-SPECIFIC STEPS (5 Items)
E1. Register on efiling.gstat.gov.in - validate GSTIN, OTP authentication, receive login credentials
E2. In the 'Order Details' tab: manually select 'Principal Bench' if the portal auto-suggests your State Bench (this is the most common routing error)
E3. In 'Case Details': select 'Place of Supply' as the category of dispute; select IGST Section 13 (or 12 for domestic POS) from the dropdown. If the demand order did not specify the Section, select the Section that matches the department's actual challenge
E4. Upload all documents as indexed, paginated, legible PDFs - use consistent naming convention (e.g., Annexure-A_Order-in-Appeal.pdf, Annexure-D1_MSA.pdf). For assistance, use GSTAT e-filing assistance (know more)
E5. Complete the checklist tab on the portal before final preview - the portal generates a system checklist that must be confirmed before submission
CATEGORY F: AUTHENTICATION AND SUBMISSION (4 Items)
F1. Verify all details in the Final Preview - check bench selection (Principal Bench), POS section, disputed amount, pre-deposit confirmation, and document count
F2. Authenticate using Digital Signature Certificate (DSC) - Class 3 DSC recommended; ensure DSC is valid and not expired
F3. Alternatively, use Aadhaar e-Sign - but DSC is preferred for corporate appellants
F4. Upon successful submission: save the filing number, screenshot the confirmation, and note the provisional acknowledgement (APL-02A Part A)
CATEGORY G: POST-FILING TRACKING (3 Items)
G1. Check dashboard within 7 days for defect notice from Registrar - common IT POS defects: wrong bench, missing POS category, unclear grounds, uncertified copy
G2. If defect notice received: rectify within 30 days - do not wait until the deadline; early rectification prevents case rejection
G3. Monitor the Principal Bench cause list daily once the case is admitted - the cause list is published on efiling.gstat.gov.in by end of the previous working day
Common Defects We Encountered in IT POS Filings and How We Fixed Them
| # | Defect | Why It Happened | How We Fixed It |
|---|---|---|---|
| 1 | Wrong bench - State instead of Principal | Portal auto-suggested State Bench based on GSTIN; appellant did not override | Re-filed selecting Principal Bench manually in Order Details tab |
| 2 | POS section not selected in dropdown | Demand order cited Section 73/74 only, not the IGST POS section | Analysed the demand and selected IGST Section 13(8)(b) - the actual basis of POS challenge |
| 3 | Uncertified copy of Order-in-Appeal | Uploaded scanned copy without authentication endorsement | Obtained department-endorsed certified copy; re-uploaded as PDF |
| 4 | Grounds not numbered under distinct headings | Grounds drafted as narrative paragraphs instead of numbered headings | Restructured as numbered, double-spaced grounds under distinct headings per Rule 19 |
| 5 | Technical brief not uploaded as separate annexure | Brief was embedded in Statement of Facts instead of standalone document | Separated into dedicated annexure: 'Annexure-TB_Technical-Brief.pdf' |
| 6 | Pre-deposit computed on total demand including interest | Appellant calculated 10% on tax + interest + penalty | Recalculated on disputed tax only; paid difference; submitted revised ECL extract |
Note: These defects are not hypothetical - each one was encountered in actual filings between October 2025 and March 2026. The GSTAT portal is new and its validation rules are still evolving. Checking the portal's system-generated checklist before submission catches most issues.
Penalties and Financial Stakes in IT POS Disputes
Under Section 73 (non-fraud), if an IT company's export is reclassified as domestic supply, the demand is 18% IGST on the entire revenue for 3 years plus 18% interest and 10% penalty. For Rs 50 crore annual export revenue, the Section 73 exposure exceeds Rs 27 crore in tax alone.
Under Section 74 (fraud/suppression), if the department alleges the company knowingly misclassified intermediary services as exports, the demand covers 5 years with 100% penalty. For large IT companies, the Section 74 exposure can exceed Rs 100 crore.
Under Section 112(9), the automatic stay on recovery after pre-deposit is the most critical protection. Without it, the department can attach the company's bank accounts, freeze receivables, and effectively shut down operations.
How This Checklist Connects to the GSTAT Appeal Lifecycle
This checklist maps to the complete GSTAT appeal lifecycle: Categories A-B cover pre-filing preparation, Categories C-D cover document assembly, Categories E-F cover portal filing, and Category G covers post-filing tracking. Each item is designed to be checked off sequentially - completing Category A before starting Category B, and so on.
The checklist is designed to work with the GSTAT's defect-cure process. If the Registrar identifies a defect, the checklist helps pinpoint which item was missed and what corrective action is needed. For example, Defect #2 (POS section not selected) maps directly to Checklist Item E3.
For IT companies filing multiple POS appeals across different GSTINs, the checklist should be duplicated per GSTIN - because each GSTIN requires a separate Form APL-05 filing.
Practice-Based Checklist vs Generic Checklist: Key Differences
| Dimension | Generic GSTAT Checklist | This Practice-Refined Checklist |
|---|---|---|
| Scope | All GST appeals - demand, refund, registration | IT/software POS appeals only - sector-specific |
| Bench Routing | State Bench assumed | Principal Bench mandatory for POS - with portal override instruction |
| Evidence | Certified copies, SCN, pre-deposit | MSA, SOW, FIRC timeline, risk matrix, technical brief - 10 IT-specific items |
| Portal Guidance | "File on efiling.gstat.gov.in" | Specific dropdown selections, bench override, naming conventions, checklist tab |
| Defect Prevention | "Ensure completeness" | 6 specific defects encountered with exact fixes |
| Items | 10-15 general items | 42 items across 7 categories |
| Source | Rules and notifications | Rules + actual filing experience Oct 2025 - Mar 2026 |
Key Takeaways
This 42-item checklist across 7 categories (pre-filing assessment, pre-deposit/fees, mandatory documents, IT-specific evidence, portal steps, authentication, post-filing tracking) is refined through actual GSTAT filings for IT/software POS disputes between October 2025 and March 2026.
The most common defect in IT POS filings is wrong bench selection - the portal auto-suggests the State Bench based on GSTIN, but POS disputes must go to the Principal Bench (New Delhi) under Section 109. Manual override in the Order Details tab is essential.
The IT-specific evidence package (Category D - 10 items including MSA, SOW, FIRC timeline, risk matrix, and technical brief) is what differentiates a strong intermediary defence from a generic appeal that gets dismissed.
Portal-specific steps (Category E) address real issues we encountered: POS section dropdown selection, document naming convention, and the system-generated checklist tab that must be confirmed before submission.
The 30 June 2026 backlog deadline applies to all IT POS appeals against orders before 1 April 2026. Use this checklist to ensure your filing is complete and defect-free before the deadline.
Need Help Filing Your IT/Software POS Appeal?
This checklist gives you the roadmap. If you need hands-on support - from intermediary defence drafting to Principal Bench hearing preparation - our team has the filing experience to ensure your appeal is admitted without defects.
Explore our GSTAT IT/software appeal services (know more) for end-to-end filing and representation.
For queries, reach out at +91 945 945 6700 or WhatsApp us directly.
Common Questions
Frequently Asked Questions
Have a look at the answers to the most asked questions.
