The Ministry of Finance has issued the corrigendum revising the Goods and Service Tax Appellate Tribunal (GSTAT) procedure relating to the issuance of order.
One major update relates to Rule 103(5), which earlier required every order to bear the seal of the GSTAT. The revised rule now states:
“Every order or judgment or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed.”
Another important correction is the renumbering of Rule 118(2) as Rule 119(2) in the Schedule of Fees for interlocutory applications in GSTAT Form-01. Several other language and formatting updates have also been made for consistency and clarity.
Key Corrections and Clarifications
1. Update to Rule 115(1) Introductory Text
The corrigendum amends the opening language of Rule 115(1) in Chapter XIV to ensure consistency with preceding chapters. The updated text reads:
“Notwithstanding anything contained in the foregoing Chapter I to Chapter XIV, except as may be otherwise provided by order of the President, the provisions of this rule shall apply.”
2. Corrected Rule Reference for Application Fee
A correction has been made in the fee schedule for interlocutory applications, changing the reference from Rule 118(2) to the correct Rule 119(2), bringing it in line with the intended regulatory structure.
3. Amendment to FORM GSTAT-05
The legal citation beneath the heading in FORM GSTAT-05 has been revised to remove redundant references. It will now read:
“[See rule 81]”
instead of the earlier “[See rule 6 and 81]”.
4. Typographical Fix in Rule 2(b)
A grammatical correction has been issued in Rule 2(b), replacing the incorrect phrase “section sub-section” with the accurate term “sub-section”.
5. Digital Orders Exempt from Physical Seal Requirement
Under Rule 103(5), a clarification now exempts digitally signed and electronically issued orders, rulings, or notices from the requirement of bearing the physical seal of the Appellate Tribunal. The revised provision states:
“Every order or judgement or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed.”
Objective of the Corrigendum
The revisions are intended to streamline procedures and eliminate ambiguities in the GSTAT procedural rules, thereby supporting the effective functioning of the tribunal and reinforcing legal accuracy in GST litigation.
Notification Details
Notification No. F. No. A-50050/264/2024
Date: 18/06/2025
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