The Goods and Services Tax Appellate Tribunal (GSTAT), under the Department of Revenue, Ministry of Finance, Government of India, is filling 237 posts on deputation basis across 13 grades. The posts are 59 Stenographer Grade I, 56 Court Officer, 23 Private Secretary, 19 Upper Division Clerk, 18 Senior Private Secretary, 17 Assistant, 15 Accountant, 10 Principal Private Secretary, 9 Senior Accounts Officer, 6 Deputy Registrar, 3 Joint Registrar, 1 Financial Advisor and 1 Assistant Registrar. Pay runs from Level-4 (Rs.25500 - 81100) to Level-13 (Rs.123100 - 215900), and positions will be filled on a merit cum first cum first receipt basis. Only serving officers and officials of the Central Government, State Governments, Union Territories, Tribunals and, for some posts, other listed public bodies can apply. The online application link at gstn.org.in/gstat-application will be active from 15 November 2026, and applications must be submitted within 30 days, i.e. before 15 December 2026.
GSTAT Recruitment 2026 Overview
The Department of Revenue has issued the Vacancy Circular for Appointment of Officers in GSTAT. It continues the department's earlier vacancy circulars dated 14.09.2024 and 14.08.2025 and invites fresh applications for posts in GSTAT benches.
| Particulars | Details |
|---|---|
| Recruiting Organisation | Goods and Services Tax Appellate Tribunal (GSTAT), Department of Revenue, Ministry of Finance, Government of India |
| Recruitment Name | Vacancy Circular for Appointment of Officers in GSTAT (on Deputation basis) |
| Advertisement No. | A-12/4/2024-GSTAT-DOR-DOR-Part (3) |
| Notification Date | 06.11.2026 |
| Post Names | Court Officer, Stenographer Grade I, Private Secretary, Upper Division Clerk, Senior Private Secretary and other posts (13 in all) |
| Total Vacancies | 237 (tentative, subject to variation dependent on workload) |
| Qualification | Varies by post; most posts need a Bachelor's degree with relevant experience |
| Other Requirement | An analogous post on regular basis, or the prescribed years of regular service in a lower pay level |
| Age Limit | Varies by post |
| Pay Level or Pay | Level-4 (Rs.25500 - 81100) to Level-13 (Rs.123100 - 215900) |
| Application Mode | Online |
| Application Dates | 15.11.2026 to before 15.12.2026 |
| Selection Process | Merit cum first cum first receipt basis |
| Job Location | GSTAT benches (bench-wise tentative vacancies in Annexure 4) |
| Official Website | dor.gov.in/gstat-recruitment |
The official notification does not specify the application fee.
About GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT) functions under the Department of Revenue, Ministry of Finance, Government of India, and has benches across which these posts are spread. The vacancy circular was issued from 14108, C Wing, 4th Floor, Kartavya Bhawan – 1, New Delhi, and was signed by Tarandeep Singh, Under Secretary to the Government of India (Tele: 011-24012544). It is hosted on the Department of Revenue website and is also posted on the CBIC website (www.cbic.gov.in) and the CBDT site (www.irsofficersonline.gov.in).
GSTAT Recruitment 2026 Important Dates
| Event | Date |
|---|---|
| Vacancy Circular dated | 06.11.2026 |
| Online application link active from | 15.11.2026 |
| Last Date to Apply | Within 30 days w.e.f. 15.11.2026, i.e. before 15.12.2026 |
| Cut-off date for eligibility | 15.12.2026 (last date of submission of the application) |
| Cadre Controlling Authority to forward applications | Within 15 days from the date of receipt of applications |
GSTAT Vacancy 2026
GSTAT Recruitment 2026 has 237 vacancies across 13 posts, all to be filled by deputation. Every post's count is marked "Subject to variation dependent on workload", and the notice states that bench-wise and post-wise vacancies are purely tentative.
| Sl. No. | Post | Pay Level | Vacancies |
|---|---|---|---|
| 1 | Financial Advisor | Level-13 | 1 |
| 2 | Joint Registrar | Level-12 | 3 |
| 3 | Deputy Registrar | Level-11 | 6 |
| 4 | Principal Private Secretary | Level-11 | 10 |
| 5 | Assistant Registrar | Level-10 | 1 |
| 6 | Senior Private Secretary | Level-8 | 18 |
| 7 | Senior Accounts Officer | Level-10 | 9 |
| 8 | Court Officer | Level-8 | 56 |
| 9 | Private Secretary | Level-7 | 23 |
| 10 | Accountant | Level-6 | 15 |
| 11 | Stenographer Grade I | Level-6 | 59 |
| 12 | Assistant | Level-6 | 17 |
| 13 | Upper Division Clerk | Level-4 | 19 |
| Total | 237 |
The circular states that post-wise and bench-wise tentative vacancies are attached as Annexure 4. The notice does not print a category-wise break-up.
GSTAT Eligibility Criteria 2026
Each post on deputation requires two things. The first is service eligibility: an analogous post held on a regular basis in the parent cadre or department, or the prescribed years of regular service in a lower pay level. The second is the educational qualification and experience printed for that post. The table summarises the qualification, and the blocks below give each post's full conditions.
| Post | Qualification Required |
|---|---|
| Financial Advisor | Bachelor's degree in accounts or commerce from a recognised university, with three years experience |
| Joint Registrar | Bachelors degree from a recognized University or institute, with six years experience |
| Deputy Registrar | Bachelor's degree from a recognised university or institute, with five years experience |
| Principal Private Secretary | Bachelor's degree in any stream from a recognised university or institute, with two years experience |
| Assistant Registrar | Bachelor's degree from a recognised university or institute, with three years experience |
| Senior Private Secretary | Stenographer cadre service condition only (no educational qualification printed) |
| Senior Accounts Officer | Bachelor's degree from a recognised university or institution, with three years experience |
| Court Officer | Bachelors Degree from a recognized University / Institution, with two years experience |
| Private Secretary | Stenographer cadre service condition only (no educational qualification printed) |
| Accountant | Bachelors degree from a recognised university or institution, with two years experience |
| Stenographer Grade I | Stenographer cadre service condition only (no educational qualification printed) |
| Assistant | Bachelor's degree from a recognised university or institute, with two years experience |
| Upper Division Clerk | Service condition only (no educational qualification printed) |
For Senior Private Secretary, Private Secretary, Stenographer Grade I and Upper Division Clerk, the official notification does not specify a minimum educational qualification; it prints only the service conditions given below.
Financial Advisor
- Who can apply: Officers of the Central Government or State Governments or Union territory Administrations.
- Service: (i) holding analogous posts on regular basis in the parent cadre or department; or (ii) five years service rendered after appointment on a regular basis in posts in level-12 (Rs. 78800 – 209200) in the Pay Matrix or equivalent.
- Qualification: Bachelor's degree in accounts or commerce from a recognised university.
- Experience: three years experience in audit, financial or accounting matters, cash and budgeting in Government offices, autonomous body, statutory organisation and public sector undertakings.
Joint Registrar
- Who can apply: Officers under the Central Government or State Governments or UT Administration or Tribunals.
- Service: (i) holding analogous post on regular basis; or (ii) five years service in the grade on a regular basis in posts in Level 11 of the Pay Matrix or equivalent; or (iii) ten years service in the grade on a regular basis in posts in Level 10 or equivalent.
- Essential: Bachelors degree from a recognized University or institute; six years experience in administration or establishment or Court matters.
- Desirable: Bachelors Degree in Law from a recognized University or institute; two years experience in Customs / Central Excise / Service Tax / Value Added Tax / State Tax / GST.
Deputy Registrar
- Who can apply: Officers of the Central Government or State Governments or Union territory Administrations or autonomous bodies or statutory organisations or public sector undertakings or courts or tribunals or State Judicial services.
- Service: (i) holding analogous post on regular basis; or (ii) five years service on a regular basis in level-10 (Rs. 56100 – 177500) in the Pay Matrix or equivalent.
- Essential: Bachelor's degree from a recognised university or institute; five years experience in administrative or establishment or court matters.
- Desirable: Bachelor's degree in law from a recognised university or institute; five years experience in Customs, Central Excise, Service Tax or Value added Tax or State Tax or Goods and Services Tax Department.
Principal Private Secretary
- Who can apply: Officer of Stenographer cadre from the Central Government or State Governments or Union territory Administrations or autonomous bodies or statutory organisations or public sector undertakings or courts or tribunals or Higher Judicial Service or State Judicial service.
- Service: (i) holding analogous post on regular basis; or (ii) five years regular service in level-10 (Rs. 56100 - 177500); or (iii) seven years regular service in level-9 (Rs. 53100 -167800); or (iv) eight years regular service in level-8 (Rs. 47600 -151100), in the Pay Matrix or equivalent.
- Qualification: Bachelor's degree in any stream from a recognised university or institute.
- Experience: two years experience in secretarial practices, office management, public dealing and related matters.
Assistant Registrar
- Who can apply: Officers of the Central Government or State Governments or Union territory Administrations or autonomous bodies or statutory organisations or public sector undertakings or courts or tribunals or State Judicial Service.
- Service: (i) holding analogous post on regular basis; or (ii) two years regular service in level-9 (Rs. 53100 – 167800); or (iii) four years regular service in level-8 (Rs. 47600 - 151100), in the Pay Matrix or equivalent.
- Essential: Bachelor's degree from a recognised university or institute; three years experience in administrative or establishment or court matters.
- Desirable: Bachelor's degree in law from a recognised university or institute; three years experience in Customs, Central Excise, Service Tax or Value Added Tax or State Tax or Goods and Services Tax Department.
Senior Private Secretary
- Who can apply: Officers holding the post of Stenographer cadre under the Central Government or State Government or Union territory Administrations.
- Service: (i) holding analogous post on regular basis in the parent cadre or department; or (ii) two years regular service in level-7 (Rs. 44,900 to 1,42,400) in the Pay Matrix or equivalent.
Senior Accounts Officer
- Who can apply: Officers under the Central Government or State Government or Union territory Administrations or Tribunals.
- Service: (i) holding analogous post on regular basis; or (ii) two years regular service in pay level-9 (Rs. 53100 -167800) or equivalent; or (iii) four years regular service in pay level-8 (Rs. 47600 – Rs. 151100) or equivalent.
- Essential: Bachelor's degree from a recognised university or institution; three years experience in cash or account or Budget work in a Government office or public sector undertaking or autonomous body or statutory body.
- Desirable: Two years experience in audit or accounts/ Management of Finance and Budgeting.
Court Officer
- Who can apply: Officers under the Central Government or State Governments or UT Administrations or Tribunals.
- Service: (i) holding analogous posts on regular basis; or (ii) two years service in the grade on a regular basis in posts in Level 7 of the pay matrix or equivalent; or (iii) six years service in the grade on a regular basis in posts in Level 6 or equivalent.
- Essential: Bachelors Degree from a recognized University / Institution; two years experience in administration or establishment or Court matters.
- Desirable: Bachelor degree in law from a recognized University or institution; one year experience in customs/ Central Excise/ Service Tax / Value Added Tax / State Tax / GST.
Private Secretary
- Who can apply: Officers holding the post in Stenographer cadre under Central Government or State Governments or Union territory Administrations.
- Service: (i) holding analogous post on regular basis; or (ii) five years regular service in level-6 (Rs. 35400 – 112400) in the Pay Matrix or equivalent.
Accountant
- Who can apply: Officers under the Central Government or State Government, Union territory Administrations or Tribunals.
- Service: (i) holding analogous post on regular basis; or (ii) six years service in the grade on a regular basis in posts in level-5 (Rs. 29200 -92300) or equivalent; or (iii) ten years service in the grade on a regular basis in posts in level-4 (Rs. 25500 – 81100) or equivalent.
- Essential: Bachelors degree from a recognised university or institution; two years experience in cash or account or Budget work in Government office or public sector undertaking or autonomous body or statutory body.
- Desirable: One year experience in audit or accounts or Management of Finance and Budgeting.
Stenographer Grade I
- Who can apply: Officers holding the post in Stenographer cadre under Central Government or State Governments or Union territories Administrations.
- Service: (i) holding analogous post on regular basis; or (ii) ten years regular service in level-4 (Rs. 25500 - Rs. 81100) in the Pay Matrix or equivalent.
Assistant
- Who can apply: Officers under Central Government or State Governments or Union territory Administrations or courts or tribunals or autonomous bodies or statutory organisation or public sector undertakings or recognised university or research institution.
- Service: (i) holding analogous post on a regular basis; or (ii) six years regular service in level-5 (Rs. 29200 – 92300); or (iii) ten years regular service in level-4 (Rs. 25500 – 81100), in the Pay Matrix or equivalent.
- Essential: Bachelor's degree from a recognised university or institute; two years experience in establishment or administration or accounts matters.
- Desirable: One year experience in Customs, Central Excise, Service Tax or Value Added Tax or State Tax or Goods and Services Tax Department.
Upper Division Clerk
- Who can apply: Officials of the Central Government or State Governments or Union Territories or autonomous or statutory organisations or Public Sector Undertakings or Courts or Tribunals.
- Service: (i) holding analogous post on a regular basis; or (ii) a post in level-3 in the pay matrix of the Seventh Central Pay Commission with five years' regular service in the grade; or (iii) a post in level-2 with eight years' regular service in the grade.
- Experience in customs, central excise, service tax or value added tax or state tax or goods and services tax department may be preferable.
- Service rendered on a regular basis before 1 January 2016 (or the date from which the Seventh CPC pay structure was extended) is deemed service in the corresponding level of the Seventh CPC pay matrix.
Who Is Not Eligible
- For posts at Sl. No. 3, 4, 5, 6, 9, 11, 12 and 13 (Deputy Registrar, Principal Private Secretary, Assistant Registrar, Senior Private Secretary, Private Secretary, Stenographer Grade I, Assistant and Upper Division Clerk), departmental officers in the feeder grade who are in direct line of promotion are not eligible for appointment on deputation.
- Similarly, deputationists are not eligible for consideration for appointment by promotion.
The cut-off date for eligibility is the last date of submission of the application, 15 December 2026. Check the official notification for the full Annexure 1 wording of each post's eligibility.
GSTAT Age Limit 2026
The maximum age limit for appointment by deputation is counted as on the closing date of receipt of applications.
| Post | Age Limit |
|---|---|
| Financial Advisor, Joint Registrar, Deputy Registrar, Principal Private Secretary, Assistant Registrar, Senior Private Secretary, Senior Accounts Officer, Court Officer, Private Secretary, Accountant, Stenographer Grade I, Assistant (Sl. No. 1 to 12) | Not exceeding fifty-six years |
| Upper Division Clerk (Sl. No. 13) | Not exceeding fifty-eight years |
The notice does not mention any age relaxation.
GSTAT Salary 2026
| Post | Pay Level | Pay Scale |
|---|---|---|
| Financial Advisor | Level-13 | Rs.123100 - 215900 |
| Joint Registrar | Level-12 | Rs.78800 - 209200 |
| Deputy Registrar, Principal Private Secretary | Level-11 | Rs.67700 - 208700 |
| Assistant Registrar, Senior Accounts Officer | Level-10 | Rs.56100-177500 |
| Senior Private Secretary, Court Officer | Level-8 | Rs.47600 - 151100 |
| Private Secretary | Level-7 | Rs.44900 - 142400 |
| Accountant, Stenographer Grade I, Assistant | Level-6 | Rs.35400 - 112400 |
| Upper Division Clerk | Level-4 | Rs.25500 - 81100 |
The notice does not mention allowances or the in-hand salary. Other service conditions will be governed by the Recruitment Rules notified or to be notified.
GSTAT Selection Process 2026
- Positions will be filled based on merit cum first cum first receipt basis.
- Applications received and found complete in all respects will be considered for selection periodically for the remaining available vacancies.
- The Department of Revenue reserves the right to post suitable applicants in any bench out of the three preferences given by the applicant, subject to the availability of vacancy in the posts applied for.
How to Apply Online for GSTAT Recruitment 2026
- Open the online application portal at https://gstn.org.in/gstat-application. The link will be active from 15 November 2026. The vacancy circular, proforma and application link are also hosted at dor.gov.in/gstat-recruitment.
- Fill in the application in the proforma given in Annexure 2 and Annexure 3, with the requisite attachments.
- Choose three bench preferences in the "Location applying for" field.
- Submit the application through the online portal within 30 days from 15 November 2026, i.e. before 15 December 2026.
- Send a copy of your application to your Cadre Controlling Authority.
- The Cadre Controlling Authority forwards the application in the Annexure 3 proforma, with photocopies of APARs/ACRs of the last five years attested by an officer not below the rank of Under Secretary to the Government of India, to the Under Secretary, Ad.1C Branch, Department of Revenue, Ministry of Finance, Kartavya Bhawan-1, New Delhi-110001 (also at [email protected]). This must be done within 15 days from the date it receives the application.
- Officers already on deputation must have their application forwarded by the parent cadre or department, along with Cadre Clearance, Vigilance Clearance and an integrity certificate.
What the Application Form (Annexure 2) Asks For
- A photograph and three bench preferences, chosen from a drop-down list.
- The date of entry into government service and the date of retirement as per parent cadre rules.
- A clear statement on whether you meet the requisite essential qualification and work experience.
- Employment details in chronological order (office, post held, from, to, scale of pay, nature of appointment). Attach a separate sheet if needed.
- The nature of present employment (ad-hoc, temporary, quasi-permanent or permanent), deputation or contract details where applicable, any past deputation with the date of return, and whether you work under the Central Government, a State Government or another employer.
- A signed declaration that the information is correct and that no material fact has been suppressed.
Documents Named in the Notice
- Photograph on the application form.
- Photocopies of APARs/ACRs of the last five years, attested by an officer not below the rank of Under Secretary to the Government of India (sent by the Cadre Controlling Authority).
- Cadre Clearance, Vigilance Clearance and integrity certificate (for officers already on deputation).
GSTAT Recruitment 2026 Important Instructions
- Candidates once selected will not be allowed to withdraw their candidature subsequently on any ground.
- All fields in the application proforma/checklist are mandatory. An incomplete application will not be considered and will be rejected without any intimation.
- Deputation period, Sl. No. 2, 5, 6, 7, 8, 9, 10, 11 and 12 (Joint Registrar, Assistant Registrar, Senior Private Secretary, Senior Accounts Officer, Court Officer, Private Secretary, Accountant, Stenographer Grade I and Assistant): ordinarily not exceeding three years.
- Deputation period, Sl. No. 3 and 4 (Deputy Registrar and Principal Private Secretary): ordinarily not exceeding four years.
- Deputation period, Sl. No. 1 and 13 (Financial Advisor and Upper Division Clerk): ordinarily not exceeding five years.
- Each deputation period includes any deputation in another ex-cadre post held immediately before this appointment. It may be curtailed depending on the officer's performance and organisational requirement, and may be extended or curtailed in case of administrative exigencies.
- Pay-band and grade pay granted under ACP/MACP are personal to the officer and should not be mentioned as the pay of the post. Only the pay of the post held on regular basis is to be given; ACP/MACP details go in the separate space on the form.
- For officers holding a post on deputation outside the cadre while keeping a lien in the parent cadre, the deputation details (parent office and substantive post and pay) must be given in all cases.
- The vacancy circular invites fresh applications in continuation of the department's vacancy circulars dated 14.09.2024 and 14.08.2025.
GSTAT Recruitment 2026 Important Links
| Link | Details |
|---|---|
| GSTAT Online Application Portal | Active from 15.11.2026; apply before 15.12.2026 |
| GSTAT Vacancy Circular 2026 PDF | Official notification with Annexure 1 and application proforma |
| Department of Revenue GSTAT Recruitment Page | Vacancy circular, proforma and application link |
