The Ministry of Finance, (Department of Revenue) vide Notification No. G.S.R. 256(E) dated April 24, 2025 notified the Goods and Services Tax Appellate Tribunal (GSTAT) (Procedure) Rules, 2025 on April 24, 2025. These rules regulate GSTAT’s procedure and functioning, covering aspects like appeals, hearings, records, inspections, and electronic filing. Forms and registers are provided for various processes, ensuring structured operations.
GSTAT Chapters:
- CHAPTER I (PRELIMINARY)
- CHAPTER II (POWERS AND FUNCTIONS)
- CHAPTER III (INSTITUTION OF APPEALS – PROCEDURE)
- CHAPTER IV (CAUSE LIST)
- CHAPTER V (HEARING OF APPEAL)
- CHAPTER VI (RECORD OF PROCEEDINGS)
- CHAPTER VII (MAINTENANCE OF REGISTERS)
- CHAPTER VIII (INSPECTION OF RECORD)
- CHAPTER IX (APPEARANCE OF AUTHORISED REPRESENTATIVE)
- CHAPTER X (AFFIDAVITS)
- CHAPTER XI (DISCOVERY, PRODUCTION AND RETURN OF DOCUMENTS)
- CHAPTER XII (EXAMINATION OF WITNESSES AND ISSUE OF COMMISSIONS)
- CHAPTER XIII (DISPOSAL OF CASES AND PRONOUNCEMENT OF ORDERS)
- CHAPTER XIV (ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODE)
- CHAPTER XV (Miscellaneous)
GSTAT Forms:
| GSTAT FORM – 01
[See rule 29 and 49] Interlocutory Application to the Appellate Tribunal |
GSTAT FORM – 02
[See rule 54] ORDER SHEET |
Format of Indexing
[See rule 66 and 113] |
| GSTAT FORM-03 – INSPECTION
[See rule 67] Application to the Registrar for inspection of records |
GSTAT FORM-04
(see rule 72) Memorandum of appearance |
GSTAT FORM-05
BEFORE THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL [See rule 6 and 81] |
| GSTAT FORM-06 – SUMMONS
BEFORE THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL [See rule 84(3)] |
GSTAT FORM-07
[See rule 93] BEFORE THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL |
GSTAT FORM-08
[See rule 95] CERTIFICATE OF DISCHARGE |
| CAUSE LIST- GSTAT CDR-01
[See rule 38] |
GSTAT CDR -02 – COURT DIARY
[See rule and 53 and 110] |
GSTAT-CDR -03 – Register of Provisional Appeals
[See rule 59(a)] |
| GSTAT- CDR -04- Register of Appeals
[See rule 59(b)] |
GSTAT-CDR -05 – Register of Interlocutory Appeals
[See rule 59(c)] |
GSTAT-CDR -06- Register of Inspection
[See rule 71 ] |
| GSTAT CDR – 07-SUPREME COURT
[See rule 116] |
GSTAT CDR -08 – HIGH COURT
[See rule 116] |
The Complete procedure can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/04/The-GSTAT-Procedure-Rules-2025.pdf
