The Goods and Services Tax Appellate Tribunal (GSTAT) has invited applications from serving government officers for 237 posts across 13 grades, all on deputation. The Department of Revenue, Ministry of Finance, issued the vacancy circular on 6 November 2026 (Advertisement No. A-12/4/2024-GSTAT-DOR-DOR-Part (3)). The online application portal at gstn.org.in/gstat-application opens on 15 November 2026, and applications must be submitted within 30 days — before 15 December 2026.
Read this notice for what it is: a deputation-only recruitment. It is not an open competitive examination for fresh graduates. Only officers and officials already serving in the Central Government, State Governments, Union Territory Administrations, Tribunals and, for some posts, other listed public bodies can apply. Each applicant must either hold an analogous post on a regular basis in the parent cadre or department, or have completed the prescribed years of regular service in a lower pay level. There is no application fee mentioned in the circular, and there is no written examination — selection is on a merit-cum-first-cum-first-receipt basis, with complete applications considered periodically for the vacancies that remain.
The 237 figure is tentative. The circular states plainly that the post-wise and bench-wise vacancies are subject to variation depending on workload, and the largest groups are Stenographer Grade I (59 posts) and Court Officer (56 posts). The posts are spread across GSTAT benches, and every applicant must give three bench preferences in the application. The Department of Revenue reserves the right to post a selected officer at any bench out of the three preferences, subject to vacancy availability. The circular continues the department’s earlier vacancy circulars dated 14 September 2024 and 14 August 2025, and invites fresh applications for the same benches.
GSTAT Recruitment 2026 Overview
| Particular | Details |
|---|---|
| Conducting body | Goods and Services Tax Appellate Tribunal (GSTAT), Department of Revenue, Ministry of Finance, Government of India |
| Advertisement number | A-12/4/2024-GSTAT-DOR-DOR-Part (3) |
| Circular date | 6 November 2026 |
| Post names | 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, Upper Division Clerk |
| Total vacancies | 237 (tentative, subject to variation depending on workload) |
| Mode of appointment | Deputation only — serving officers and officials of Central/State Governments, UT Administrations, Tribunals and listed bodies |
| Application mode | Online, at gstn.org.in/gstat-application (link active from 15 November 2026) |
| Application dates | 15 November 2026 to before 15 December 2026 (within 30 days of the portal opening) |
| Eligibility cut-off date | 15 December 2026 (last date of submission of the application) |
| Application fee | Not specified in the circular |
| Age limit | Not exceeding 56 years for posts at Sl. No. 1 to 12; not exceeding 58 years for Upper Division Clerk — as on the closing date of receipt of applications |
| Pay scale | Level-4 (Rs. 25,500–81,100) to Level-13 (Rs. 1,23,100–2,15,900) |
| Selection process | Merit cum first cum first receipt; no written examination |
| Job location | GSTAT benches across India (three bench preferences to be given) |
| Official website | dor.gov.in/gstat-recruitment |
GSTAT Vacancy Details 2026
The circular lists 237 vacancies across 13 posts. Every count is marked tentative:
| Sl. No. | Post | Pay Level | Pay Scale | Vacancies |
|---|---|---|---|---|
| 1 | Financial Advisor | Level-13 | Rs. 1,23,100 – 2,15,900 | 1 |
| 2 | Joint Registrar | Level-12 | Rs. 78,800 – 2,09,200 | 3 |
| 3 | Deputy Registrar | Level-11 | Rs. 67,700 – 2,08,700 | 6 |
| 4 | Principal Private Secretary | Level-11 | Rs. 67,700 – 2,08,700 | 10 |
| 5 | Assistant Registrar | Level-10 | Rs. 56,100 – 1,77,500 | 1 |
| 6 | Senior Private Secretary | Level-8 | Rs. 47,600 – 1,51,100 | 18 |
| 7 | Senior Accounts Officer | Level-10 | Rs. 56,100 – 1,77,500 | 9 |
| 8 | Court Officer | Level-8 | Rs. 47,600 – 1,51,100 | 56 |
| 9 | Private Secretary | Level-7 | Rs. 44,900 – 1,42,400 | 23 |
| 10 | Accountant | Level-6 | Rs. 35,400 – 1,12,400 | 15 |
| 11 | Stenographer Grade I | Level-6 | Rs. 35,400 – 1,12,400 | 59 |
| 12 | Assistant | Level-6 | Rs. 35,400 – 1,12,400 | 17 |
| 13 | Upper Division Clerk | Level-4 | Rs. 25,500 – 81,100 | 19 |
| Total | 237 |
The circular does not print a category-wise break-up. The bench-wise split is given in Annexure 4 of the circular, and the notice states that both the post-wise and bench-wise figures are purely tentative.
GSTAT Recruitment 2026 Important Dates
| Event | Date |
|---|---|
| Vacancy circular dated | 6 November 2026 |
| Online application link active from | 15 November 2026 |
| Last date to apply | Within 30 days from 15 November 2026, i.e. before 15 December 2026 |
| Cut-off date for eligibility | 15 December 2026 (last date of submission of the application) |
| Cadre Controlling Authority to forward applications | Within 15 days from the date of receipt of applications |
The portal is not yet live — it opens on 15 November 2026. Because selection runs on a first-cum-first-receipt basis, officers who intend to apply should keep their documents ready and submit as soon as the link opens, rather than waiting until December. The Cadre Controlling Authority must forward each application within 15 days of receiving it, so the applicant should send the application to the authority early enough for that forwarding to happen.
GSTAT Eligibility Criteria 2026
Every post needs two things: a service condition and, for most posts, an educational qualification with experience. The service condition is either holding an analogous post on a regular basis in the parent cadre or department, or the prescribed years of regular service in a lower pay level. The table below summarises the qualification for each post; the full service conditions are printed in Annexure 1 of the circular.
| Post | Qualification Required |
|---|---|
| Financial Advisor | Bachelor’s degree in accounts or commerce, with three years’ experience in audit, financial or accounting matters, cash and budgeting in Government offices, autonomous body, statutory organisation or public sector undertaking |
| Joint Registrar | Bachelor’s degree, with six years’ experience in administration, establishment or Court matters; Law degree and two years’ experience in Customs / Central Excise / Service Tax / VAT / State Tax / GST desirable |
| Deputy Registrar | Bachelor’s degree, with five years’ experience in administrative, establishment or court matters; Law degree and five years’ experience in indirect-tax departments desirable |
| Principal Private Secretary | Bachelor’s degree in any stream, with two years’ experience in secretarial practices, office management, public dealing and related matters |
| Assistant Registrar | Bachelor’s degree, with three years’ experience in administrative, establishment or court matters; Law degree and three years’ indirect-tax experience desirable |
| Senior Private Secretary | Stenographer cadre service condition only (no educational qualification printed) |
| Senior Accounts Officer | Bachelor’s degree, with three years’ experience in cash, account or Budget work in a Government office, public sector undertaking, autonomous or statutory body |
| Court Officer | Bachelor’s degree, with two years’ experience in administration, establishment or Court matters; Law degree and one year indirect-tax experience desirable |
| Private Secretary | Stenographer cadre service condition only (no educational qualification printed) |
| Accountant | Bachelor’s degree, with two years’ experience in cash, account or Budget work in a Government office, public sector undertaking, autonomous or statutory body |
| Stenographer Grade I | Stenographer cadre service condition only (no educational qualification printed) |
| Assistant | Bachelor’s degree, with two years’ experience in establishment, administration or accounts matters |
| Upper Division Clerk | Service condition only (no educational qualification printed) |
Who can apply: Officers of the Central Government, State Governments or Union Territory Administrations for most posts; for several posts the list also includes autonomous bodies, statutory organisations, public sector undertakings, courts, tribunals and State Judicial Services, as printed against each post in the circular. Stenographer-cadre posts (Senior Private Secretary, Private Secretary, Stenographer Grade I) are open only to officers holding a post in the Stenographer cadre.
Who is not eligible: For the 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 the direct line of promotion are not eligible for appointment on deputation. Similarly, deputationists are not eligible for consideration for appointment by promotion.
GSTAT Age Limit 2026
The maximum age limit for appointment by deputation is counted as on the closing date of receipt of applications:
| Post | Maximum Age |
|---|---|
| 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 56 years |
| Upper Division Clerk (Sl. No. 13) | Not exceeding 58 years |
The circular does not mention any age relaxation.
GSTAT Salary 2026
Pay runs from Level-4 for Upper Division Clerk to Level-13 for Financial Advisor. The full scale for each post is given in the vacancy table above. The circular does not mention allowances or the in-hand salary, and other service conditions will be governed by the Recruitment Rules notified or to be notified.
Deputation period: Ordinarily not exceeding three years for Joint Registrar, Assistant Registrar, Senior Private Secretary, Senior Accounts Officer, Court Officer, Private Secretary, Accountant, Stenographer Grade I and Assistant; four years for Deputy Registrar and Principal Private Secretary; and five years for Financial Advisor and Upper Division Clerk. Each deputation period includes any deputation in another ex-cadre post held immediately before this appointment, and it may be curtailed depending on the officer’s performance and organisational requirement, or extended or curtailed in case of administrative exigencies.
GSTAT Selection Process 2026
There is no written examination and no interview stage printed in the circular. Positions will be filled on a 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 at any bench out of the three preferences given by the applicant, subject to the availability of a vacancy in the post applied for.
Two rules deserve attention. First, candidates once selected will not be allowed to withdraw their candidature subsequently on any ground. Second, all fields in the application proforma and checklist are mandatory — an incomplete application will not be considered and will be rejected without any intimation. 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 a regular basis is to be given, with ACP/MACP details in the separate space on the form.
How to Apply Online for GSTAT Recruitment 2026
Applications open on 15 November 2026 and must be submitted before 15 December 2026. Follow these steps:
- Open the online application portal at 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. This must be done within 15 days from the date the authority 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.
Documents named in the notice: a 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); and Cadre Clearance, Vigilance Clearance and an integrity certificate for officers already on deputation.
What the application form asks for: a photograph and three bench preferences; the date of entry into government service and the date of retirement as per parent cadre rules; a clear statement on whether the applicant meets the requisite essential qualification and work experience; employment details in chronological order (office, post held, from, to, scale of pay, nature of appointment); 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 the applicant works under the Central Government, a State Government or another employer; and a signed declaration that the information is correct and that no material fact has been suppressed.
About GSTAT
The Goods and Services Tax Appellate Tribunal 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 Kartavya Bhawan – 1, New Delhi, and signed by Tarandeep Singh, Under Secretary to the Government of India. It is hosted on the Department of Revenue website and is also posted on the CBIC and CBDT websites. For serving officers in the indirect-tax and court administration streams, this is one of the larger deputation drives of the year — 237 posts in a single circular, with the two biggest groups, Stenographer Grade I and Court Officer, accounting for 115 of them.
Because selection runs on merit cum first cum first receipt, the practical advice is simple: read Annexure 1 against your own service record before the portal opens on 15 November, keep the five years of APARs/ACRs ready for attestation, and submit early. A complete application that reaches the Cadre Controlling Authority in time is the whole game here — there is no examination to prepare for, and no second chance once the 15 December cut-off passes.
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Frequently Asked Questions – GSTAT Recruitment 2026
How many vacancies are there in GSTAT Recruitment 2026?
There are 237 posts across 13 grades, the largest being Stenographer Grade I (59) and Court Officer (56). All counts are tentative and subject to variation dependent on workload.
When does the GSTAT 2026 online application start?
The online application link at gstn.org.in/gstat-application will be active from 15 November 2026.
What is the last date to apply for GSTAT Recruitment 2026?
Applications must be submitted within 30 days from 15 November 2026, i.e. before 15 December 2026. The cut-off date for eligibility is 15 December 2026.
What is the age limit for GSTAT deputation posts?
The maximum age is 56 years for posts at Sl. No. 1 to 12 and 58 years for Upper Division Clerk, as on the closing date of receipt of applications.
What qualification is required for GSTAT Recruitment 2026?
Most posts need a Bachelor’s degree with experience; for example, Court Officer needs a Bachelor’s degree and two years’ experience in administration, establishment or Court matters. Senior Private Secretary, Private Secretary, Stenographer Grade I and Upper Division Clerk have only service conditions printed.
What is the salary for GSTAT posts?
Pay ranges from Level-4 (Rs. 25,500–81,100) for Upper Division Clerk to Level-13 (Rs. 1,23,100–2,15,900) for Financial Advisor. Court Officer and Senior Private Secretary are at Level-8 (Rs. 47,600–1,51,100).
How will candidates be selected for GSTAT 2026?
Positions will be filled on a merit cum first cum first receipt basis. Complete applications are considered periodically for the remaining available vacancies. There is no written examination.
Who can apply for GSTAT Recruitment 2026?
Only serving officers and officials of the Central Government, State Governments, Union Territories or Tribunals can apply, along with other bodies listed for some posts. Each applicant must hold an analogous post or have the prescribed regular service in a lower pay level.
How long is the deputation period in GSTAT?
The deputation period is ordinarily not more than three years for most posts, four years for Deputy Registrar and Principal Private Secretary, and five years for Financial Advisor and Upper Division Clerk.
Can a selected candidate withdraw from GSTAT deputation?
No. Candidates once selected will not be allowed to withdraw their candidature subsequently on any ground.