Centre Notifies Corrections to GSTAT Rules: Corrects GSTAT Form 5 and Other Provisions [Read Notification]

Key corrections include:

1. Clarification in Rule 115: The phrase
   “Notwithstanding anything contained in the foregoing Chapters I to XIV…” has been clarified to specify that “the provisions of this rule shall apply”, except where otherwise directed by order of the President.

2. Correction in Rule Reference for Interlocutory Applications: The Schedule of Fees originally referencing Rule 118(2) has now been corrected to Rule 119(2).

3. Correction in GSTAT FORM-05: The reference under the heading “[See rule 6 and 81]” has been modified to only refer to “[See rule 81]”.

4. Typographical Correction in Rule 2(b): The phrase “section sub-section” has been corrected to “sub-section”.

5. Digital Signature Provision in Rule 103(5): The sentence “Every order or judgement or notice shall bear the seal of the Appellate Tribunal” may be read as “Every order or judgement or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed”.

The Ministry notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTAT Rules or Rules), through Notification No. G.S.R. 256(E) dated 24 April 2025.

Get The Clause by Clause Checklist for Form 3CD Click HERE

According to the rules, every appeal or application must be filed electronically on the GSTAT portal. The rules specify that the appeal must be filed in a prescribed form i.e., FORM GST APL-05, which should include details such as the cause title, a consecutive numbering of paragraphs, and a separate fact or allegation in each paragraph.

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