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
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