Tag: GSTAT Rules

India has operationalised the long-awaited Goods and Services Tax Appellate Tribunal (GSTAT), with the government notifying the framework effective April 24, 2025. The move marks a major step in streamlining tax litigation under the GST regime. Under the new rules, all appeals and applications must be filed digitally via the official GSTAT portal.

The government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, which provide for mandatory e-filing of applications and conducting hearings in a hybrid mode. The rules also provide that any urgent matter filed by an applicant before 12:00 noon shall be listed before the Appellate Tribunal on the following working day, if the application is complete in all respects.