Centre Notifies Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

The Ministry of Finance has notified the GST Appellate Tribunal (Procedure) Rules, 2025, effective from April 24, marking a significant step towards making the GST Appellate Tribunal functional.

The GST Appellate Tribunal (GSTAT) serves as the Appellate Authority under the GST Act to hear appeals on tax disputes against orders passed by Appellate or Revisional authorities. Its Principal Bench is located in New Delhi, with 31 State Benches across the country, holding sittings in 44 different locations.

The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, comprise 124 rules and 15 chapters. These include GSTAT FORM-01 (Interlocutory Application), GSTAT FORM-02 (Order Sheet), GSTAT FORM-03 (Inspection), GSTAT FORM-04 (Memorandum of Appearance), and GSTAT FORM-05, FORM-06 (Summons), along with a Schedule of Fees and additional forms like GSTAT FORM-07 and FORM-08.

The GSTAT has set strict timelines for appeals. Urgent appeals filed by noon can be listed on the next working day, while late filings by 3 p.m. can be listed with permission. Respondents must reply within one month, and applicants can file a rejoinder within the same period. The tribunal is required to issue orders within 30 days from the final hearing, excluding holidays.

The tribunal will operate on all working days from 10:30 a.m. to 1:30 p.m. and 2:30 p.m. to 4:30 p.m., with possible extensions. The office will be open from 9 a.m. to 6 p.m. on working days. A daily cause list will be posted online and on notice boards, prioritizing order pronouncements, clarifications, and admissions.