GSTAT Forms under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
Various forms are prescribed by the Goods and Services Tax Appellate Tribunal (Procedure) Rules for applications, filing, summons and record maintenance for the uniform procedural framework before the GSTAT.
INTRODUCTION The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 prescribes a structured framework for filing, processing and adjudication of appeals before the Goods and Service Tax Appellate Tribunal (GSTAT). A crucial component of this framework is the GSTAT Forms which standardize the procedural compliance and ensures uniformity in tribunal proceedings....
INTRODUCTION
The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 prescribes a structured framework for filing, processing and adjudication of appeals before the Goods and Service Tax Appellate Tribunal (GSTAT).
A crucial component of this framework is the GSTAT Forms which standardize the procedural compliance and ensures uniformity in tribunal proceedings. GSTAT Forms are provided to regulate applications, records, appearance and procedural documentation before the GST Tribunal.
The GSTAT Forms are introduced as the procedural mechanism accompanying the Tribunal Rules are not standalone but are integrally linked with specific rules governing appeals, applications, inspection, representation, and record maintenance. The forms are designed to facilitate smooth functioning of the Tribunal and to ensure that all filings adhere to prescribed formats.
FORMS FOR APPLICATIONS AND PROCEEDINGS
GSTAT FORM-01 provides the details required to file interlocutory applications filed under Rule 29 and Rule 49. This form is used for seeking reliefs such as stay, condonation of delay, rectification or any interim directions during pendency of proceedings.
The requirement of filing such applications in a prescribed format ensures procedural consistency and completeness of information submitted before the Tribunal. This form must contain basic details such as GSTIN, Name and Address of the applicant, Purpose of Interlocutory application and grounds for the applications.
GSTAT FORM-02 relates to the order sheet and indexing of case records under Rule 54, Rule 66, and Rule 113. This form plays a vital role in maintaining a chronological record of proceedings and orders passed in a case. It ensures that all developments in the matter are properly documented and traceable.
FORMS RELATING TO INSPECTION, APPEARANCE AND AFFIDAVITS
For the purpose of inspection of records, GSTAT FORM-03 is prescribed under Rule 67. Parties seeking inspection of records are required to make an application in this form stating the purpose of inspection and grounds for the inspection. This access to case records is regulated and documented.
GSTAT FORM-04 deals with memorandum of appearance under Rule 72. This form is essential for authorised representatives or legal practitioners appearing before the Tribunal. It formalizes representation and ensures that only duly authorised persons act on behalf of parties.
GSTAT FORM-05 outlines the details that must be there in an affidavit under Rule 81, particularly in cases involving illiterate or visually challenged persons. It ensures that affidavits are properly verified and authenticated in accordance with procedural safeguards.
Also Read:Monetary Limits for Departmental Appeals in Goods and Service Tax Appellate Tribunal Rules
FORMS FOR EVIDENCE AND SUMMONING PROCEDURES
GSTAT FORM-06 is regarding the summons issued under Rule 84(3) for production of documents. This form standardizes the process of calling for documents from public authorities or other persons helps in aiding evidence collection.
In relation to recording of evidence, GSTAT FORM-07 is used for deposition of witnesses under Rule 93. It makes sure that witness statements are recorded in a structured and uniform manner. GSTAT FORM-08 is prescribed for issuance of discharge certificates to witnesses under Rule 95.
GSTAT CDR FORMS AND RECORD MAINTENANCE
The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 also provides GSTAT CDR Forms, which is related to administrative and record-keeping functions. These include GSTAT CDR-01 as Cause List under Rule 38 and GSTAT CDR-02 for Court Diary under Rule 53 and Rule 110
GSTAT CDR-03 is the register for provisional appeals under rule 59(a), GSTAT CDR-04 is the register of appeals under rule 59(b), GSTAT CDR-05 is the register for interlocutory applications under rule 59(c). These forms ensure systematic maintenance of records and transparency in tribunal proceedings.
GSTAT CDR-07 and CDR-08 pertain to records relating to proceedings before the Supreme Court and High Courts under Rule 116. These forms highlight the interconnected nature of GSTAT proceedings with higher judicial forums.
CONCLUSION
The GSTAT Forms collectively serve as a procedural backbone for the GST Tribunal. They ensure that filings are standardized, records are properly maintained and proceedings are conducted in an orderly and transparent manner.
By linking each form to specific rules, the framework ensures clarity in compliance and reduces ambiguity in procedural requirements. It can be concluded that GSTAT Forms are essential instruments under the GSTAT (Procedure) Rules, 2025, facilitating efficient administration of justice.
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