Government notifies Rules to regulate the procedures and functioning of GST Appellate Tribunal

This Tax Alert summarizes the recent notification issued by Ministry of Finance, notifying Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTAT Rules)^[1] pursuant to Section 111 of the Central Goods and Services Tax Act (CGST Act), for regulating the procedure and functioning of GST Appellate Tribunal (Tribunal).

Key highlights of the provisions of GSTAT Rules are:

• An appeal in the prescribed form shall be required to be filed online on GSTAT Portal. 
• Regardless of the number of show cause notices, refund claims, demands, letters, etc., dealt with in the order appealed against, a single appeal in the prescribed form shall be filed by the appellant.
• Registrar of the Tribunal may reject the form of appeal, if the documents required to accompany are not produced, or the amendments required are not made, within the time-limit allowed.
• Procedure for hearing appeals by the Tribunal has been prescribed, inter alia outlining the actions to be taken where either the appellant or respondent fails to appear.  
• Any notice or communication to be issued by the Tribunal may be served by any of the method specified in Section 169 of the CGST Act.  For this purpose, the common portal referred in the said section shall mean the GSTAT Portal. 
• Tribunal shall make and pronounce an order immediately or, as soon as practicable thereafter, but not later than 30 days from the final hearing excluding vacations or holidays.

Other Rules, providing for power and functions of the Tribunal, maintenance of registers, preservation of records, inspection of records, fees for filing application, affidavits, authorized representatives, inspection of State Benches, examination of witnesses, disposal of case, etc., have also been notified.

Comments:

Although GSTAT Rules do not expressly provide for manual filing of an appeal, Rule 110 of CGST Rules allows the same wherever permitted by the Registrar.

^{[1] G.S.R. 256(E) dated 24 April 2025}