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GST Appellate Tribunal (Procedure) Rules, 2025 – Complete Guide for Tax Professionals and Taxpayers
04/25/2025
Published by: Ministry of Finance, Government of India
Notification No.: CG-DL-E-24042025-262654
Date of Notification: 24th April 2025
Authority: Section 111 of the CGST Act, 2017
Introduction
The Government of India has formally introduced or notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, paving the way for operationalizing and setting up the GST Appellate Tribunal (GSTAT) across India. These rules aim to standardize the procedural framework for handling appeals, ensuring transparency, efficiency, and ease of doing business.
The notification provides exhaustive guidelines regarding structure, filing process, documentation standards, hearing procedures, and administrative protocols.
This article summarizes the rules for Taxpayers, GST Consultants, and Chartered Accountants in simple and actionable language.
1. What is the GST Appellate Tribunal (GSTAT)??
The GSTAT is a quasi-judicial body established under Section 109 of the CGST Act, 2017 to resolve disputes under GST laws. It functions as the second level of appeal after the Appellate Authority.
Structure of the Tribunal:
- Principal Bench (to be set up in New Delhi)
- State Benches in various states and union territories
Each Bench will include:
- One Judicial Member
- One Technical Member (Centre or State)
2. When Are the Rules Effective?
The GSTAT (Procedure) Rules, 2025 came into force from the date of their publication in the Official Gazette – 24th April, 2025.
3. How to file Appeals Before the Tribunal?
Mode of Filing:
- All appeals must be filed online through the GSTAT Portal in formats as prescribed.
- Appeals must be signed and verified by the appellant or their authorized representative.
Details to Be Mentioned:
- Complete name, address, GSTIN of all parties
- Grounds of appeal
- Reference to the order being challenged
- Prayer for relief
- Supporting facts in separate numbered paragraphs
Documents to Attach:
- Certified copy of the order appealed against
- All relevant supporting documents
- Authorization letters or Vakalatnama (if applicable)
- English translation of documents (if in regional language)
4. What are the Time Limits?
- Condonation of Delay : The Tribunal may condone delays in filing appeals upon showing sufficient cause.
- Computation of Limitation : Days when the Tribunal is closed shall be excluded while calculating the limitation period.
5. What will be Working Hours and Hearing Schedule?
Working Hours of the GSTAT and the Hearing Schedules will be as under :
Particular | Timing |
Office Hours | 9:30 AM to 6:00 PM |
Tribunal Hearings (two sessions) | 10:30 AM to 1:30 PM & 2:30 PM to 4:30 PM |
All other Holidays and hearing calendars will be prescribed and published annually by the GSTAT.
6. What will be the Composition of Benches and Hearings?
- Tribunal may hold physical or virtual hearings.
- Each Bench functions with Judicial + Technical Member.
- Principal Bench may decide important policy matters or conflicting decisions.
7. What is the Role of Registrar in GSTAT?
The Registrar is a key officer responsible for the following Activities :
- Scrutinizing and registration of Appeals
- Issuing notices and summons of Appeals
- Managing records and physical/electronic files
- Listing cases for hearing
- Approving procedural relief in case of non-compliance
8. What are the Powers of the Tribunal?
- Condone procedural lapses for justice
- Summon witnesses and call for evidence
- Permit late filing or corrections with reasons
- Hear matters ex parte if parties are absent
- Allow cross-examination via affidavit or video conferencing
9. What are the Hearing Procedures?
- Appellant is heard first; respondent may respond.
- If appellant is absent, matter may be dismissed or decided on merits.
- If respondent is absent, ex parte decision may be passed.
- Hearings are public unless the Bench decides otherwise.
10. What will be the default Language and Translation?
- All documents should be in English, or accompanied by an authenticated English translation.
- Appeals will not be heard unless all documents are properly translated.
11. Is Interim Applications allowed in GSTAT?
The following may also be filed:
- Stay petitions
- Delay condonation requests
- Restoration applications
- Early hearing requests
- Miscellaneous procedural relief
These must follow Form GSTAT-01 or other formats as notified.
12. How will be the Orders and Publication?
- All orders will be recorded in writing and signed by both members.
- Summary of all the judgment and all the hearing dates must be mentioned.
- Selected orders may be published in official reports or press releases.
Conclusion:
The GST Appellate Tribunal (Procedure) Rules, 2025 mark a major reform in India’s indirect tax litigation mechanism. With clearly defined processes, digital filing, and efficient dispute resolution framework, the rules are expected to significantly reduce the burden on High Courts and improve taxpayer confidence.
Need Professional Help with GST Appeals?
Are you looking for a Expert GST Consultant. We, At Anam Shaikh and Associates specializes in:
- Drafting and filing appeals under GST
- Representing clients before appellate authorities
- Compliance and document verification
- End-to-end tribunal support
Apart from specializaing in GST Appeal and other GST Litigation, we do specialize in GST Registration, GST Return Filling Services, GST Consultancy, GST Audits, GST Health Checkup, etc. So, do contact us today for GST and related consultancy today on +91 76201 44726 or you can get in touch with us via email i.e anam_ca@yahoo.com.
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