GSTAT Notifies Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 [READ RULES]

The Goods and Service Tax Appellate Tribunal (GSTAT) has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 for regulating its procedure and functioning.

The  Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 contains 124 rules and 15 chapters. The rules further contains the GSTAT FORM -01 which relates to Interlocutory Application to the Appellate Tribunal; GSTAT FORM -02 – ORDER SHEET; Format of Indexing; GSTAT FORM-03 – INSPECTION; Schedule Of Fees; GSTAT FORM-04 which relates to Memorandum of appearance; GSTAT FORM-05, GSTAT FORM-06 – SUMMONS; GSTAT FORM-07 and GSTAT FORM-08.

Here are some relevant provisions that you must know:

Sitting Hours Of GSTAT

The sitting hours of the Appellate Tribunal shall ordinarily be from 10.30 a.m. to 01.30 p.m. and from 2.30 p.m. to 4.30 p.m. subject to any order made by the President and this shall not prevent the Appellate Tribunal to extend its sitting as it deems fit.

The administrative offices of the Appellate Tribunal shall remain open on all working days from 9:30 am to 6.00 pm, subject to any order made by the President.

Appeals

An appeal to the Appellate Tribunal shall be filed online on GSTAT Portal in Form prescribed under the Rules.

Electronic filing and processing of appeals

The rules specify the procedure for electronic filing and processing of appeals and conduct of proceedings in the Appellate Tribunal in hybrid mode.

Rule 115 states that every appeal or application to be filed before the Appellate Tribunal shall be uploaded electronically on the GSTAT portal.

All appeals and applications filed before the Appellate Tribunal shall be scrutinised and processed electronically through the GSTAT portal and all notices, communications and summons shall be issued electronically and signed in the manner provided on the said portal.

All replies filed and documents that are or may be required to be presented before the Appellate Tribunal, either on the directions of the said Tribunal or otherwise, shall be signed,verified and uploaded electronically on the GSTAT portal.

All proceedings before the Appellate Tribunal shall be conducted through the GSTAT portal and all such proceedings shall be recorded on the said portal.

A summary of the final order passed by the Appellate Tribunal, or any bench thereof, in respect of any appeal shall be uploaded in the form specified in the CGST Rules for this purpose.

All hearings before the Appellate Tribunal may be conducted, either in the physical mode or upon the permission of the President, in the electronic mode.