Centre notifies rules for GST Appellate Tribunal to make it operational

In a major step towards making the Goods and Services Tax Appellate Tribunal (GSTAT) functional, the Ministry of Finance on Thursday notified the GST Appellate Tribunal (Procedure) Rules, 2025. These were made effective from April 24.

 

These rules make it mandatory to file all appeals online through the GSTAT portal, along with a certified copy of the original order. 

 

The rules also lay down procedures for submitting affidavits, summoning documents, examining witnesses, and seeking additional evidence with the tribunal’s permission. Hearings will be public by default and conducted in hybrid mode, allowing both physical and virtual participation. If a party fails to appear, the tribunal can proceed with an ex parte hearing. 

 

Authorised representatives, including lawyers and tax professionals, must submit a Power of Attorney before representing clients. A formal dress code has also been prescribed, with seasonal relaxations. All final orders will be digitally signed and uploaded on the portal.

 

Framed under Section 111 of the Central GST Act, the new rules consist of 124 provisions across 15 chapters, covering every major procedural aspect—from filing appeals, presenting evidence, attending hearings, to the issuance of final orders. The aim is to ensure a uniform, transparent, and efficient dispute resolution mechanism under GST law.

 

Sivakumar Ramjee, executive director – Indirect Tax at Nangia Andersen LLP, said, “Having regional benches will make justice more accessible. A taxpayer in Coimbatore won’t have to wait in Delhi to be heard. With pre-deposit rules and proper documentation, only serious and genuine cases will come up before the tribunal. This will reduce unnecessary appeals and help settle disputes faster.”

 

Sandeep Sehgal, partner – Tax at AKM Global, said the rules will bring uniformity, shorten litigation timelines, and ensure faster resolution of GST disputes, benefiting both taxpayers and the system.

 

The GSTAT is the appellate authority established under the Central Goods and Services Tax Act, 2017, to hear various appeals under the said Act. 

 

The GSTAT consists of a Principal Bench and various State Benches. As per the approval of the GST Council, the Government has notified the Principal Bench, to be located at New Delhi, and 31 State Benches at various locations across the country. Process for appointment of Judicial Members and Technical Members is already in progress.