Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Ministry of Finance published Notification No. G.S.R. 256(E) prescribing the rules for regulating the procedure and functioning of GSTAT – GST Appellate Tribunal.

These rules are effective from 24.04.2025

These rules may be called the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.

It contains 15 chapters,

Chapter I : Preliminary , containing definitions

Chapter II : Powers and Functions

Chapter III : Institution of appeals – Procedure, (filing of appeals, grounds of appeal, etc)

Chapter IV : Cause List

Chapter V: Hearing of Appeal

Chapter VI: Record of Proceedings (court diary, order sheet, regulation of court work etc.)

Chapter VII: Maintenance of Registers

Chapter VIII: Inspection of Record

Chapter XIX: Appearance of authorised representative

Chapter X: Affidavits

Chapter XI: Discovery, Production and Return of Documents

Chapter XII: Examination of witnesses and issue of commissions

Chapter XIII: Disposal of cases and pronouncement of orders

Chapter XIV: Electronic filing and processing of appeals and conduct of proceedings in the Appellate Tribunal in hybrid mode

Chapter XV: Miscellaneous (register of appeals, petitions etc., Inspection of the State Benches etc.)

It also contains,

• 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
• GSTAT FORM -06 SUMMONS
• GSTAT FORM -07 Disposition of Petitioner’s Witness or Respondent’s Witness
• GSTAT FORM -08 Certificate of Discharge
• Cause List –
• GSTAT CDR -01
• GSTAT CDR -02 Court Diary
• GSTAT CDR -03 Register of Provisional Appeals
• GSTAT CDR -04 Register of Appeals
• GSTAT CDR -05 Register of Interlocutory Appeals
• GSTAT CDR -06 Register of Inspection
• GSTAT CDR -07 Supreme Court
• GSTAT CDR -08 High Court