The Goods and Services Tax Appellate Tribunal (GSTAT), under the chairmanship of Hon’ble (Dr.) Justice Sanjaya Kumar Mishra, President, GSTAT, has recommended a series of significant amendments to the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. The recommendations emerged from the deliberations held during the 3rd and 4th meetings of the “Committee for Resolution of Representations received from various Trade and Bar Associations” conducted on 29 May 2026 and 1 June 2026 vide Letter F. No. GSTAT/Pr. Bench Jurisdiction/2026-27/173
dated June 10, 2026.
The proposed reforms are intended to simplify procedural requirements, promote digital governance, reduce litigation bottlenecks and facilitate smoother access to appellate remedies under the GST regime.
The Committee has recommended broadening the definition of “certified copy” under Rule 2(f) to allow authentication by the appellant or respondent themselves, in addition to authorised representatives and departmental officers. This measure is expected to reduce procedural hardships and expedite the filing process.
In a significant step towards digitisation, amendments to Rule 21 have been proposed to exempt appellants from furnishing certified copies of orders where such orders are already available on the common GST portal. The recommendations also seek to streamline the online filing process through clearer acknowledgement procedures.
The Committee has further proposed modifications to Rule 24 governing scrutiny of appeals and applications. Under the revised framework, parties would be granted fifteen working days for rectification of defects notified through the GSTAT portal, with the Registrar empowered to extend the period up to forty-five days where justified. The revised mechanism aims to ensure fairness while maintaining procedural discipline.
To facilitate access to justice, the Committee has recommended insertion of a note under Rule 22 clarifying the requirements relating to verification of appeals. The proposed provision seeks to provide certainty regarding the manner of authentication of pleadings and accompanying documents.
Recognising practical challenges faced by litigants, the Committee has recommended flexibility in respect of translation requirements under Rule 23. The proposed amendment empowers the Bench to relax the requirement of English translations in appropriate cases, thereby ensuring that procedural formalities do not impede substantive justice.
The recommendations also include rationalisation of provisions relating to interlocutory applications under Rule 29. The revised rule seeks to clearly specify the categories of interim reliefs for which such applications may be filed, while clarifying that separate interlocutory applications would not be mandatory for seeking adjournment of listed matters.
In another important recommendation aimed at improving case management, the Committee has proposed replacing the existing system of daily cause lists with weekly cause lists under Rule 38. Supplementary cause lists may also be published, wherever considered necessary by the President, Vice-President or the presiding Member of the Bench.
The Committee has further recommended amendments relating to filing of replies and rejoinders, scrutiny of pleadings, rectification of clerical errors and handling of matters affected by non-sitting of Benches, with the objective of ensuring greater procedural clarity and efficiency.
On the issue of fee structure, the Committee observed that the fees prescribed under Rule 110(5) of the CGST Rules, 2017 fall outside its jurisdiction. However, it noted that relatively lower fee structures exist in tribunals such as the Income Tax Appellate Tribunal (ITAT) and Customs, Excise and Service Tax Appellate Tribunal (CESTAT), and suggested that the matter may be considered by the Ministry of Finance. The Committee also recommended that no fee should be payable for applications seeking rectification of errors under Section 112(10) of the CGST Act.
These recommendations reflect the GSTAT’s commitment towards creating a taxpayer-friendly, transparent and technology-driven appellate framework. The proposed amendments are expected to significantly strengthen institutional efficiency while reducing procedural burdens on taxpayers and practitioners alike.
The minutes of the meetings have been issued with the approval of the Hon’ble President, GSTAT.
The Letter can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/06/GSTAT-MINUTES-OF-THE-MEETING-with-FAQs-10.06.2026.pdf
