🚨 Big Update on GST Appeals!
The Central Government has officially rolled out the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, via Notification No. G.S.R. 256(E), dated 24th April 2025.

These rules lay the foundation for how the GST Appellate Tribunal (GSTAT) will work—including how to file appeals, the way hearings are held, and the official responsibilities of representatives and officials.

Let’s break it down in simple terms so that taxpayers, professionals, and businesses can understand what’s changed and how it affects them.

🔧 Key Highlights of the GSTAT Procedure Rules, 2025

  1. Powers & Functions (Rules 3–17)
  • When calculating timelines, holidays don’t count.
  • All Tribunal documents must carry the President or Member’s name, signed and sealed officially.
  • No Tribunal records can be taken without permission.
  • Tribunal working hours:
    • Benches sit: 10:30 AM to 1:30 PM & 2:30 PM to 4:30 PM
    • Office hours: 9:30 AM to 6:00 PM on working days.
  • Urgent cases filed before noon are heard the next day. Between 12–3 PM, it’s allowed with special approval.
  1. Filing an Appeal (Rules 18–37)
  • Appeals must be filed online via the GSTAT Portal using the prescribed forms.
  • Each appeal must clearly state:
    • What is being appealed
    • Parties involved
    • Grounds of appeal (in bullet points/numbered)
  • Documents must be signed and translated to English (if not already).
  • Registrar checks for any mistakes and may return appeals for corrections.
  • Supporting documents and applications (like for delay condonation or stay) must follow set formats.
  1. How Hearings Happen (Rules 41–52)
  • Appellant gets the first chance to speak, followed by the respondent.
  • If the appellant doesn’t show up, the appeal may be dismissed.
  • If the respondent is absent, the Tribunal may proceed without them.
  • If a party dies or goes insolvent, legal heirs must step in within 60 days.
  • Extra evidence is allowed only if the Tribunal feels it’s necessary.
  • Evidence via affidavits or video conferencing is permitted.
  1. Appearance by Representatives (Rules 72–77)
  • Legal reps must submit valid authorization forms (like GSTAT FORM-04).
  • Only one rep is allowed unless the Tribunal approves a change.
  • Former advisors can’t switch sides in the same case without permission.
  • Dress code must follow the professional norms of the regulatory body.
  • Tribunal can also appoint expert advisors for specific matters.
  1. Disposal of Cases & Order Pronouncement (Rules 99–114)
  • All cases get a fair hearing.
  • Every final order must:
    • Be written, signed, and dated
    • Clearly mention what was ordered and when it was announced
  • Orders must be issued within 30 days of the final hearing
  • Errors can be fixed within a month.
  • Records are well-maintained, indexed, and stored for reference.

📄 Mandatory Forms You Should Know:

  • GSTAT FORM-01: For interim applications
  • GSTAT FORM-04: Authorization for representatives
  • GSTAT FORM-06: Summons
  • GSTAT FORM-08: Certificate of Discharge
    …and more, as per the type of filing.

🧠 Final Takeaway

This new procedural framework brings clarity, structure, and efficiency to GST dispute resolution. Whether you’re a taxpayer, a CA, or a legal expert—knowing these rules is crucial if you’re dealing with GST appeals.

Stay updated, file smart, and follow the new process to avoid delays or dismissals.

📸 Suggested Image/Thumbnail Description:

Design Idea:
A simple infographic showing the “Flow of GST Appeal Process” —
Boxes with arrows:

  1. Filing → 2. Scrutiny → 3. Hearing → 4. Order → 5. Storage/Recordkeeping
    Add side notes like “Online Filing”, “Legal Representation”, “Timely Disposal”, “30-Day Order Rule” for clarity.

Color palette: GST colors (blue, green, saffron). Add Tribunal icon or gavel symbol for instant recognition.

📅 Published on: April 28, 2025
📍Author: CA Madhur Aggarwal