GSTAT (Procedure) Rules, 2025: New E-Filing Rules Now Live
As more GSTAT benches become operational across the country, the advisory sets a precedent for standardized, accessible, and transparent tax litigation practices.
Under the Goods and Services Tax (GST) regime, the Goods and Services Tax Appellate Tribunal (GSTAT) has issued a fresh advisory on e‑filing procedures. The advisory, released through Public Notice No.01/2026 dated March 23, 2026, emphasizes adherence to the GSTAT (Procedure) Rules, 2025, and directs appellants to consult tribunal orders regularly to ensure proper filing of appeals and applications.
The advisory, circulated widely through professional networks and social media, underscores the importance of using the NOTICE section of the GSTAT portal (efiling.gstat.gov.in), where all relevant rules, advisories, and orders are consolidated.
It further provides support mechanisms for appellants facing difficulties, including a toll‑free helpline-1800‑103‑4782 and an online incident reporting form. The initiative reflects GSTAT’s commitment to enhancing transparency and accessibility in tax dispute resolution.
The advisory comes at a time when the Kolkata Bench of GSTAT has formally commenced operations, inaugurated on March 23, 2026, marking a crucial step in expanding the tribunal’s reach across India. Reports indicate that over 1,000 appeals have already been filed, signaling strong demand for appellate redressal in the region.
They can also access the incident report form by checking the web address: GST Law Appellate Tribunal
The developments coincide with broader reforms in India’s tax system, including new provisions under the Income Tax Act effective April 1, 2026, and CBIC’s duty deferment schemes. Together, these measures reflect a coordinated effort to modernize tax administration and strengthen institutional frameworks for dispute resolution.
With GSTAT expanding its footprint and reinforcing procedural clarity, stakeholders expect smoother appellate processes and greater confidence in the tribunal system.
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