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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

24-Apr-2025 | G.S.R. 256(E)

CBIC (GST) has passed an Appellate Tribunal (Procedure) Rules, 2025, effective from 24th April, 2025.

Highlights of the Rules:

- In every appeal or application, arithmetical, grammatical, clerical errors can be rectified on the orders of Registrar without giving notice to the Parties.

- Every appeal or application must be uploaded electronically on the Goods and Services Tax Appellate Tribunal (GSTAT) portal. All appeals and applications will be scrutinized and processed electronically through the GSTAT portal. Replies and supporting documents must be signed, verified, and uploaded electronically on the portal. All proceedings will be conducted through the GSTAT portal and duly recorded there. Additionally, a summary of the final order will also be uploaded on the portal.

For more information, please refer to the specified document.



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