GSTAT Procedure Rules and Fee Schedule Updated by Finance Ministry via Corrigendum
Issued on: June 19, 2025
Notification: G.S.R. 389(E) | File No.: A-50050/264/2024-GSTAT-DOR
Jurisdiction: GST Appellate Tribunal (GSTAT)
🔄 Key Correction to Rule 103(5)
The Ministry of Finance has issued a Corrigendum to clarify procedural changes under the GSTAT Procedure Rules. One major amendment addresses Rule 103(5). The revised rule now states:
“Every order or judgment or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed.”
This change reflects the shift toward digitization and paperless processes in tribunal procedures.
🧾 Revised Fee Schedule for Interlocutory Applications
Another key update appears in the Schedule of Fees under Interlocutory Applications:
- Rule 118(2) has been renumbered as Rule 119(2) in GSTAT Form-01.
- This correction ensures consistency and proper referencing across forms and rules.
✍️ Additional Textual Clarifications
The Corrigendum also includes several minor but important language edits to existing rules and forms:
- In Rule 115(1) (Chapter XIV), additional text now clarifies the rule’s overriding authority, specifying: “…the provisions of this rule shall apply,” unless otherwise directed by the President.
- In GSTAT Form-05, the reference to “[See rule 6 and 81]” is revised to “[See rule 81]”.
- In Rule 2(b), the phrase “section sub-section” has been corrected to just “sub-section” for grammatical clarity.
✅ Purpose of the Corrigendum
These updates aim to:
- Ensure consistency across the GSTAT legal framework
- Eliminate redundancies or misworded provisions
- Reflect digitally compliant processes, particularly in online adjudication
📌 Conclusion
The Corrigendum simplifies and strengthens procedural clarity in the functioning of GSTAT. Legal professionals, taxpayers, and consultants should review these changes to ensure correct application of the revised rules.
