The Ministry of Finance, Department of Revenue, has notified the Goods and Services Tax Appellate Tribunal (GSTAT), Group ‘A’ and ‘B’ Posts Recruitment Rules, 2026, laying down the comprehensive recruitment framework for officers and supporting staff of the Tribunal. The Rules have been notified vide Notification No. G.S.R. 838(E), dated September 23, 2026, in exercise of powers conferred under the proviso to Article 309 of the Constitution of India. The Rules have come into force from the date of their publication in the Official Gazette.
Recruitment Framework for 383 Posts across 12 Categories
The new Rules provide a structured staffing framework for 383 posts across 12 categories of Group ‘A’ and Group ‘B’ personnel in GSTAT. The notified strength is subject to variation depending upon the workload of the Tribunal. The posts range from Registrar and Financial Advisor at Pay Level-13 to Assistant, Legal Assistant, Stenographer and Accountant cadres at various levels of the Pay Matrix.
The notified posts comprise 1 Registrar, 1 Financial Advisor, 20 Deputy Registrars, 32 Assistant Registrars, 24 Assistants, 129 Legal Assistants, 11 Principal Private Secretaries, 21 Senior Private Secretaries, 24 Private Secretaries, 72 Stenographers Grade-I, 24 Senior Accounts Officers and 24 Accountants. This translates into 89 Group ‘A’ posts and 294 Group ‘B’ posts, providing the Tribunal with a substantial administrative, legal, secretarial and financial support structure. The Schedule specifically provides that the sanctioned numbers may vary depending on workload. For instance, the Registrar is placed at Pay Level-13 (₹1,23,100-2,15,900), while 20 Deputy Registrars are placed at Pay Level-11 (₹67,700-2,08,700).
129 Legal Assistants to Strengthen GSTAT’s Legal Support System
A significant feature of the notification is the creation of 129 posts of Legal Assistant, making it the largest single cadre under the notified Recruitment Rules. The post is classified as Group ‘B’, Non-Gazetted, Ministerial, carrying Pay Level-6 (₹35,400-1,12,400). Recruitment to these posts is to be made through direct recruitment, and candidates are required to possess a Bachelor’s Degree in Law from a recognised university or institute. The prescribed upper age limit is 30 years, subject to applicable relaxations.
Legal Assistants appointed through direct recruitment will undergo a two-year probation period, with mandatory induction training of at least two weeks for successful completion of probation. The Rules also provide a mechanism for filling vacancies arising from long-term deputation, illness, study leave or similar circumstances through deputation from eligible Central Government officers.
Promotion and Deputation to Form Backbone of Senior GSTAT Staffing
For several senior posts, the Rules place considerable emphasis on promotion from feeder cadres, supplemented by deputation wherever necessary. For the 20 Deputy Registrar posts, 70% vacancies are to be filled by promotion, failing which by deputation, while 30% are to be filled by deputation/absorption. Assistant Registrars in Pay Level-10 having the prescribed regular service and training form the feeder cadre for promotion to Deputy Registrar.
Similarly, for the 32 Assistant Registrar posts, 80% are to be filled by promotion, failing which by deputation, and 20% through deputation/absorption. Court Officers in Pay Level-8 with the prescribed period of regular service and requisite training constitute the promotional feeder cadre.
The Rules also prescribe detailed promotional and deputation channels for the Principal Private Secretary, Senior Private Secretary, Private Secretary and Stenographer Grade-I cadres, thereby creating a defined career progression structure within GSTAT. The notification provides 11 posts of Principal Private Secretary at Pay Level-11 and 21 posts of Senior Private Secretary at Pay Level-8.
Administrative and Financial Wings Also Strengthened
The staffing framework also includes 24 Assistants at Pay Level-6, with 80% of the vacancies to be filled through promotion, failing which by deputation, and the remaining 20% through deputation. An Upper Division Clerk with the prescribed regular service and training is eligible for promotion to the post of Assistant.
In addition, dedicated financial and accounts cadres have been provided through the posts of Financial Advisor, Senior Accounts Officer and Accountant, ensuring institutional support for GSTAT’s budgeting, financial management, accounting and administrative requirements. The Financial Advisor carries Pay Level-13, with appointment through deputation and prescribed qualifications and experience in audit, finance, accounts, cash and budgeting.
Deputation Age Generally Capped at 56 Years
For posts to be filled through deputation, the Rules generally prescribe a maximum age of 56 years as on the closing date for receipt of applications. Depending upon the post, the permissible deputation tenure ordinarily ranges between three and five years. For example, deputation for the Registrar may ordinarily extend up to five years, with the maximum age for deputation fixed at 56 years.
Reservation, Relaxation and Government Safeguards Continue
The Recruitment Rules expressly preserve the benefits of reservation, age relaxation and other concessions for Scheduled Castes, Scheduled Tribes, ex-servicemen and other special categories in accordance with Central Government orders issued from time to time. The Central Government has also been empowered, where considered necessary or expedient and for reasons recorded in writing, to relax provisions of the Rules in consultation with the Union Public Service Commission.
Key Step Towards Full Institutionalisation of GSTAT
The notification marks an important administrative step towards building the permanent institutional and manpower architecture of GSTAT. With a notified framework covering legal, administrative, secretarial and financial personnel, the Rules establish clear channels for direct recruitment, promotion, deputation and absorption, along with prescribed qualifications, experience, training and pay levels.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/09/Recruitment-rules-for-Sub-staff-of-GSTAT.pdf
