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

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.

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