The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 has been notified on 24.04.2025. These rules, enacted under Section 111 of the Central Goods and Services Tax Act, 2017, establish the procedural framework for the functioning of the GST Appellate Tribunal (GSTAT). These rules shall come into force on the date of their publication in the Official Gazette.
These Rules are tabulated as under:
| Chapter No. and Description | Rule No. | Description |
| Chapter. I – Preliminary | 1 | Short title and commencement |
| 2 | Definitions | |
| Chapter. II – Powers and Functions | 3 | Computation of time period |
| 4 | Format of order or direction or ruling | |
| 5 | Official seal of the Appellate Tribunal | |
| 6 | Custody of the records | |
| 7 | Sittings of Bench | |
| 8 | Sitting hours of the Appellate Tribunal. | |
| 9 | Working hours of office | |
| 10 | Inherent powers | |
| 11 | Calendar | |
| 12 | Listing of cases. | |
| 13 | Power to exempt | |
| 14 | Power to extend time | |
| 15 | Powers and functions of the Registrar | |
| 16 | Power of adjournment | |
| 17 | Delegation powers of the President | |
| Chapter III – Institution of appeals – Procedure | 18 | Filing of appeals |
| 19 | Date of presentation of appeals | |
| 20 | Contents of an appeal Form | |
| 21 | Documents required to accompany Form of appeal | |
| 22 | Endorsement and verification | |
| 23 | Translation of documents | |
| 24 | Endorsement and scrutiny of petition or appeal or document | |
| 25 | Registration of admitted appeal | |
| 26 | Ex-parte amendments | |
| 27 | Calling for records | |
| 28 | Production of authorization for and on behalf of an applicant or respondent or party |
|
| 29 | Interlocutory applications | |
| 30 | Procedure on production of defaced, torn or damaged documents | |
| 31 | Grounds which may be taken in appeal | |
| 32 | Rejection or amendment of Form of appeal | |
| 33 | Who may be joined as respondents | |
| 34 | Endorsing copies to the party | |
| 35 | Filing of Form of cross-objections, applications or replies to appeals or applications | |
| 36 | Filing of reply and other documents by the respondents. | |
| 37 | Filing of rejoinder | |
| Chapter IV – Cause list | 38 | Preparation and publication of daily cause list |
| 39 | New cause list and adjournment of cases on account of non-sitting of an Appellate Tribunal. |
|
| 40 | Service of notices and communication | |
| Chapter V – Hearing of Appeal | 41 | Hearing of appeal |
| 42 | Action on appeal for appellant’s default | |
| 43 | Hearing of appeals ex parte | |
| 44 | Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal |
|
| 45 | Production of additional evidence | |
| 46 | Production of evidence by Affidavit | |
| 47 | Adjournment of appeal | |
| 48 | Proceedings to be open to public | |
| 49 | Procedure for filing of and disposal of interlocutory application | |
| 50 | Appeal referred to larger Bench | |
| 51 | Order to be signed and dated. | |
| 52 | Publication of orders | |
| Chapter VI – Record of Proceedings | 53 | Court diary |
| 54 | Order sheet | |
| 55 | Maintenance of court diary | |
| 56 | Statutes or citations for reference | |
| 57 | Calling of cases in court | |
| 58 | Regulation of court work | |
| Chapter VII – Maintenance of Registers |
59 | Registers to be maintained. |
| 60 | Arrangement of records in pending matters. | |
| 61 | Contents of main file | |
| 62 | Contents of process file. | |
| 63 | Contents of execution file | |
| 64 | File for miscellaneous applications | |
| 65 | Preservation of Record. | |
| 66 | Retention, Preservation and Destruction of records | |
| Chapter VIII – Inspection of record |
67 | Inspection of the records |
| 68 | Grant of inspection. – | |
| 69 | Application for grant of inspection. | |
| 70 | Mode of inspection | |
| Chapter IX – Appearance of authorised representative |
71 | Maintenance of register of inspection |
| 72 | Appearance of authorised representative. | |
| 73 | Consent for engaging or change of authorised representative (Duly stamped as per the respective High Court rules). |
|
| 74 | Restrictions on appearance. | |
| 75 | Restriction on party’s right to be heard | |
| 76 | Empanelment of special authorised representatives by the Appellate Tribunal. | |
| 77 | Professional dress for the authorised representatives. | |
| CHAPTER X – Affidavits |
78 | Title of affidavits |
| 79 | Form and contents of the affidavit | |
| 80 | Persons authorised to attest | |
| 81 | Affidavits of illiterate, visually challenged persons | |
| 82 | Identification of deponent | |
| 83 | Annexures to the affidavit | |
| CHAPTER XI – Discovery, Production and return of Documents | 84 | Application for production of documents, form of summons |
| 85 | Suo motu summoning of documents | |
| 86 | Marking of documents | |
| 87 | Return and transmission of documents | |
| CHAPTER XII – Examination of witnesses and issue of Commissions |
88 | Procedure for examination of witnesses, issue of Commissions |
| 89 | Examination in camera | |
| 90 | Form of oath or affirmation to witness | |
| 91 | Form of oath or affirmation to interpreter | |
| 92 | Officer to administer oath | |
| 93 | Form recording of deposition | |
| 94 | Numbering of witnesses | |
| 95 | Grant of discharge certificate. | |
| 96 | Witness allowance payable | |
| 97 | Records to be furnished to the Commissioner | |
| 98 | Taking of specimen handwriting, signature etc | |
| CHAPTER XIII – Disposal of cases and Pronouncement of Orders |
99 | Disposal of Cases |
| 100 | Operative portion of the order | |
| 101 | Corrections | |
| 102 | Power to impose Costs | |
| 103 | Pronouncement of Order | |
| 104 | Pronouncement of order by any one member of the Bench |
|
| 105 | Authorising any member to pronounce order | |
| 106 | Recusal | |
| 107 | Enlargement of time | |
| 108 | Rectification of Order | |
| 109 | General power to amend | |
| 110 | Making of entries by Court officer | |
| 111 | Transmission of order by the Court officer. | |
| 112 | Format of order | |
| 113 | Indexing of case files after disposal | |
| 114 | Copies of orders in library | |
| CHAPTER XIV – Electronic filing and processing of appeals and conduct of proceedings in the Appellate Tribunal in hybrid mode | 115 | Electronic filing and processing of appeals and applications, etc |
| CHAPTER XV – Miscellaneous | 116 | Register of appeals, petitions, etc |
| 117 | Placing of order of Hon’ble Supreme Court and Hon’ble High Courts before the Appellate Tribunal | |
| 118 | Registrar to ensure compliance of Hon’ble Supreme Court or Hon’ble High Courts orders | |
| 119 | Fees | |
| 120 | Award of costs in the proceedings | |
| 121 | Dress for the Members | |
| 122 | Dress for the parties | |
| 123 | Removal of difficulties and issuance of directions | |
| 124 | Inspection of the State Benches |
Related FORMS
| FORM No. | Description |
| GSTAT FORM -01 | Interlocutory Application to the Appellate Tribunal |
| GSTAT FORM -02 | Order Sheet |
| GSTAT FORM-03 | Application to the Registrar for inspection of records |
| GSTAT FORM-04 | Memorandum of appearance |
| GSTAT FORM-05 | Before the Goods and Services Tax Appellate Tribunal (Rule 6 and 81) |
| GSTAT FORM-06 | Summons before the GSTAT |
| GSTAT FORM-07 | Before the Goods and Services Tax Appellate Tribunal (Rule 93) |
| GSTAT FORM-08 | Certificate of Discharge |
Complete procedures can be accessed at https://taxo.online/wp-content/uploads/2025/04/The-GSTAT-Procedures-Rules-2025.pdf
