The Ministry of Finance has issued a Corrigendum vide G.S.R. 389(E). and [F. No. A-50050/264/2024-GSTAT-DOR] dated June 18, 2025, relating to Orders and Pronouncements under the GST Appellate Tribunal (GSTAT) Procedure Rules, which comprehensively outline the procedure for filing an appeal. It clarifies that in Rule 103(5), which states that an order must bear the GSTAT seal, the wording is updated to: “Every order or judgment or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed.” Additionally, Rule 118(2) has been renumbered as Rule 119(2) in the Schedule of Fees for Interlocutory Applications in GSTAT Form-01, along with several other language updates to the GSTAT Procedure Rules.
In the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extra Ordinary, Part II, Section 3, sub-section (i) vide G.S.R.256(E) dated 24th April 2025,-
(i) In Chapter XIV , in rule 115, in sub rule 1, the words “Notwithstanding anything contained in the foregoing Chapters I to XIV, except as may be otherwise provided by order by the President, ” may be read as “Notwithstanding anything contained in the foregoing chapter I to Chapter XIV, except as may be otherwise provided by order by the President, the provisions of this rule shall apply.”
(ii) In schedule of fees for Interlocutory applications of notification, Rule “118(2)” may be read as “119(2)”.
(iii) In form GSTAT FORM-05, below the heading, the words “[See rule 6 and 81]” may be read as “[See rule 81]”.
(iv) In rule 2(b) the expression “section sub-section” may be read as “sub-section”.
(v) In rule 103(5), the sentence “Every order or judgement or notice shall bear the seal of the Appellate Tribunal” may be read as “Every order or judgement or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed”.
The Corrigendum can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/06/GSTAT-CORRIGENDUM-18.06.2025.pdf
