Centre notifies rules for GST Appellate Tribunal to make it operational

Authorised representatives, including lawyers and tax professionals, must submit a power of attorney before representing clients

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