GSTAT Procedure Rules 2025: What Taxpayers and Professionals Must Know
The GSTAT Procedure Rules, 2025 mandate e-filing, enable virtual hearings, and standardize appellate processes across India to ensure faster and more consistent resolution of GST disputes
The Goods and Services Tax Appellate Tribunal (GSTAT) Procedure Rules, 2025, were officially notified on April 24, 2025, by the Ministry of Finance, Department of Revenue under Section 111 of the CGST Act, 2017. These rules are an important move toward making GST-related dispute resolution faster and more efficient. The rules were published through Gazette Notification No. G.S.R. 256(E)...
The Goods and Services Tax Appellate Tribunal (GSTAT) Procedure Rules, 2025, were officially notified on April 24, 2025, by the Ministry of Finance, Department of Revenue under Section 111 of the CGST Act, 2017. These rules are an important move toward making GST-related dispute resolution faster and more efficient. The rules were published through Gazette Notification No. G.S.R. 256(E) came into effect immediately upon publication.
This article gives a clear explanation of the structure and key features of the new rules, and what they mean for taxpayers, legal professionals, and other stakeholders.
Read More: GST Compliance Calendar for May 2025: Key Filings and Deadlines
Background and Context
Since the Goods and Services Tax (GST) was introduced on July 1, 2017, India has had a single, nationwide tax system. This unified system brought the need for a strong and consistent process for handling tax disputes. The GSTAT, set up under Section 109 of the CGST Act, acts as the second-level appellate authority, reviewing appeals against decisions made by the First Appellate Authority under both Central and State/Union Territory GST laws.
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The new procedural rules announced on April 24, 2025, are designed to make GSTAT operations more standardized, transparent, and technology-driven, helping resolve cases more quickly and smoothly. These changes are in line with the broader goal of improving digital governance and easing compliance in the GST system.
Structure of the Rules
The GSTAT Procedure Rules, 2025, are divided into 15 chapters, each addressing specific aspects of the tribunal's functioning. Below is a detailed breakdown:
| Chapter | Description |
| I | Preliminary (definitions, short title, commencement) |
| II | Powers and Functions (judicial and administrative powers) |
| III | Institution of Appeals – Procedure (filing and processing) |
| IV | Cause List (preparation and publication) |
| V | Hearing of Appeal (procedures for hearings) |
| VI | Record of Proceedings (maintenance of order sheets) |
| VII | Maintenance of Registers (registers for proceedings) |
| VIII | Inspection of Record (procedure for inspection) |
| IX | Appearance of Authorised Representative (who can appear) |
| X | Affidavits (format and verification) |
| XI | Discovery, Production, and Return of Documents (document handling) |
| XII | Examination of Witnesses and Issue of Commissions (witness examination) |
| XIII | Disposal of Cases and Pronouncement of Orders (final disposal) |
| XIV | Electronic Filing and Processing, Hybrid Proceedings (e-filing and hybrid hearings) |
| XV | Miscellaneous (other provisions) |
This structured approach ensures comprehensive coverage of all procedural aspects, from initiation to disposal of cases.
Key Provisions and Operational Details
Filing and Processing of Appeals
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All appeals must be filed electronically through the GSTAT Portal, as specified under Rule 18. The portal, a web-based platform for tribunal operations, ensures centralized processing.
The appeal must include:
- A cause title and consecutive paragraphs detailing the case.
- Details of parties, including GSTIN and addresses for service.
- A certified copy of the order appealed against, as required under Rule 21.
Fees are prescribed for various services, enhancing transparency:
| Service | Fee (INR) |
| Inspection of records | 5000 |
| Interlocutory Application | 5000 |
| Certified copy per page | 5 |
The electronic filing mandate aligns with digital governance trends, potentially reducing paperwork and delays.
Electronic and Hybrid Proceedings
- Chapter XIV emphasizes electronic filing and processing, with hearings conducted in physical or electronic mode, subject to the President's permission. This hybrid approach, detailed in the rules, facilitates flexibility, especially for stakeholders in remote areas.
- The rules also specify digital signatures for official communications, ensuring authenticity and security.
Record Management and Preservation
- Physical records are preserved for 5 years, while all records, including orders, are retained for 15 years after the final order, as per Rule 65. This ensures long-term access for legal and audit purposes.
- Registers are maintained both online and offline, covering un-numbered petitions, appeals, interlocutory applications, inspections, and appeals to higher courts (Rules 59, 116).
Forms and Registers
The rules prescribe specific forms for various applications and proceedings, enhancing standardization:
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| Form | Purpose |
| GSTAT FORM-01 | Interlocutory Application |
| GSTAT FORM-02 | Order Sheet |
| GSTAT FORM-03 | Application for Inspection |
| GSTAT FORM-04 | Memorandum of Appearance |
| GSTAT FORM-05 | Affidavit Certification |
| GSTAT FORM-06 | Summons |
| GSTAT FORM-07 | Deposition |
| GSTAT FORM-08 | Discharge Certificate |
Registers, such as GSTAT-CDR-01 to GSTAT-CDR-08, are maintained for cause lists, court diaries, and appeals to higher courts, ensuring systematic record-keeping.
Working Hours and Operational Framework
- Tribunal benches operate from 10:30 a.m. to 1:30 p.m. and from 2:30 p.m. to 4:30 p.m., with administrative offices open from 9:30 a.m. to 6:00 p.m. (Rules 8, 9).
- This schedule ensures adequate time for hearings and administrative tasks, balancing efficiency and accessibility.
Importance and Possible Effects
The new rules are an important step in making the GST system more efficient and transparent. They are likely to have several key effects:
- E-Filing is Now Mandatory: All appeals must be filed online, which reduces paperwork and could speed up the process. However, how well this works will depend on how reliable the GSTAT Portal is and whether taxpayers and professionals are comfortable using digital systems.
- Hybrid (Online + Physical) Hearings: The option to attend hearings virtually will make things easier, especially for businesses in far-off places. But it may require better internet access and technology in some areas.
- Uniform Procedures Across India: These rules create a common process for all states and Union Territories, bringing consistency to how GST appeals are handled.
- Faster Case Handling: The rules also say that urgent appeals filed before noon should be listed for hearing the next working day. This is meant to reduce delays, but putting this into practice may not always be easy.
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