GST: Govt notifies GSTAT Tribunal Procedure Rules, 2025

The Central Government has notified the GSTAT procedure rules, vide notification no. G.S.R. 256(E) dated 24th April 2025. These rules may be called the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.

The rules are divided into different chapters which includes preliminary, Powers and Functions, Institution of appeals – Procedure, Cause list, Hearing of Appeal, Record of proceedings, Maintenance of registers, Inspection of Record, Appearance of authorised representative..etc.

These rules detail fully the operations, procedural structure, and working hours of the Appellate Tribunal. They are meant to advise tribunal officials and accredited representatives appearing before the Bench.

The rules also prescribe various forms to be furnished as per procedural requirements, along with a detailed schedule of applicable fees. The important rules from the procedures are given below:

POWERS AND FUNCTIONS (Rule 3 – 17)

While computing any time period under law or rules, the initial day is excluded, and if the last day falls on a holiday, it and any subsequent holidays are also excluded. All official documents such as rulings, directions, or summons must be issued in the name of the President or a Member, signed by the Registrar or an authorized officer, and sealed with the official seal when issued physically.

Source : https://www.taxscan.in/gst-govt-notifies-gstat-tribunal-proceedure-rules-2025/511076/