Govt Notifies GSTAT (Procedure) Rules, 2025
By Author | April 24, 2025
Category: GST Appellate Tribunals (GSTAT), GST Notifications
The Ministry of Finance (Department of Revenue) has issued Notification No. G.S.R. 256(E) dated April 24, 2025, to notify the Goods and Services Tax Appellate Tribunal (GSTAT) (Procedure) Rules, 2025. These rules aim to streamline the functioning of GSTAT and regulate procedures related to appeals, hearings, records, inspections, and electronic filing.
🧾 Purpose of the Rules
The newly notified procedure rules ensure a standardized and efficient process for handling cases before GSTAT. They also introduce official forms and registers to support consistent documentation and transparent operations.
📚 Structure of the Rules
The rules are organized into 15 chapters, each addressing specific aspects of the appellate procedure:
- Chapter I – Preliminary
- Chapter II – Powers and Functions
- Chapter III – Institution of Appeals: Procedure
- Chapter IV – Cause List
- Chapter V – Hearing of Appeals
- Chapter VI – Record of Proceedings
- Chapter VII – Maintenance of Registers
- Chapter VIII – Inspection of Records
- Chapter IX – Appearance of Authorised Representatives
- 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 Hybrid Proceedings
- Chapter XV – Miscellaneous
📄 Official GSTAT Forms and Registers
The rules also introduce various forms and court diaries for administrative efficiency. These forms support tasks such as appeal submissions, appearances, inspections, and record maintenance.
Key Forms Include:
- GSTAT Form – 01: Interlocutory Application
- GSTAT Form – 02: Order Sheet
- GSTAT Form – 03: Application for Inspection
- GSTAT Form – 04: Memorandum of Appearance
- GSTAT Form – 05: Appeal Format
- GSTAT Form – 06: Summons
- GSTAT Form – 07: Tribunal Orders
- GSTAT Form – 08: Certificate of Discharge
Court Diaries and Registers:
- CDR-01 to CDR-08: Maintain records for appeals, inspections, and proceedings before Supreme Court and High Court, as outlined in respective rules.
🔍 Conclusion
By implementing these procedure rules, the government has taken a significant step toward making GST dispute resolution more organized, efficient, and tech-enabled. The structured use of forms, digital filing, and defined processes will help taxpayers and representatives handle appeals more smoothly.
