Govt. Notifies Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 | Notification

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  • Last Updated on 27 April, 2025

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GST Appellate Tribunal Procedure Rules

Notification No. G.S.R. 256(E), Dated 24-04-2025

The Ministry of Finance has issued the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, under Section 111 of the Central Goods and Services Tax Act, 2017. These rules provide a procedural framework for the functioning of the Goods and Services Tax Appellate Tribunal (GSTAT), including the electronic filing of appeals, documentation requirements, and Tribunal powers to manage timelines and procedural aspects. They also specify the roles and responsibilities of the Registrar in managing case registration, listing, and record-keeping.

The rules mandate that appeals must be filed electronically through the GSTAT portal, and each appeal must include the relevant certified copies of the orders being appealed. The Tribunal is empowered to extend timelines, summon additional documents, and manage hearings, which can be conducted in physical or electronic mode. Fees have been set for certain procedures, including interlocutory applications and certified copies of orders. Non-compliance with procedural requirements may result in costs being imposed.

The said rules shall come into force on the date of their publication in official gazette.

Click Here To Read The Full Notification

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied