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Government notified Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 w.e.f. 24 April 2025. 

GSTAT (Procedure) Rules, 2025

These rules consists:
- 15 Chapters
- 124 Rules
- 8 Forms (GSTAT FORM-01 TO FORM-08)
- 8 Govt Records (GSTAT CDR-01 TO CDR-08)

Index
of
GSTAT (Procedure) Rules, 2025

Chapter: I

PRELIMINARY

Rule 1

Short title and commencement

Rule 2

Definitions

Chapter: II

POWERS AND FUNCTIONS

Rule 3

Computation of time period

Rule 4

Format of order or direction or ruling

Rule 5

Official seal of the Appellate Tribunal

Rule 6

Custody of the records

Rule 7

Sittings of Bench

Rule 8

Sitting hours of the Appellate Tribunal

Rule 9

Working hours of office

Rule 10

Inherent powers

Rule 11

Calendar

Rule 12

Listing of cases

Rule 13

Power to exempt

Rule 14

Power to extend time

Rule 15

Powers and functions of the Registrar

Rule 16

Power of adjournment

Rule 17

Delegation powers of the President

Chapter: III

INSTITUTION OF APPEALS – PROCEDURE

Rule 18

Filing of appeals

Rule 19

Date of presentation of appeals

Rule 20

Contents of an appeal Form

Rule 21

Documents required to accompany Form of appeal

Rule 22

Endorsement and verification

Rule 23

Translation of documents

Rule 24

Endorsement and scrutiny of petition or appeal or document

Rule 25

Registration of admitted appeals

Rule 26

Ex-parte amendments

Rule 27

Calling for records

Rule 28

Production of authorization for and on behalf of an applicant or respondent or party

Rule 29

Interlocutory applications

Rule 30

Procedure on production of defaced, torn or damaged documents

Rule 31

Grounds which may be taken in appeal

Rule 32

Rejection or amendment of Form of appeal

Rule 33

Who may be joined as respondents

Rule 34

Endorsing copies to the party

Rule 35

Filing of Form of cross-objections, applications or replies to appeals or applications

Rule 36

Filing of reply and other documents by the respondents

Rule 37

Filing of rejoinder

Chapter: IV

CAUSE LIST

Rule 38

Preparation and publication of daily cause list

Rule 39

New cause list and adjournment of cases on account of non-sitting of an Appellate Tribunal

Rule 40

Service of notices and communication

Chapter: V

HEARING OF APPEAL

Rule 41

Hearing of appeal

Rule 42

Action on appeal for appellant’s default

Rule 43

Hearing of appeals ex parte

Rule 44

Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal

Rule 45

Production of additional evidence

Rule 46

Production of evidence by Affidavit

Rule 47

Adjournment of appeal

Rule 48

Proceedings to be open to public

Rule 49

Procedure for filing of and disposal of interlocutory application

Rule 50

Appeal referred to larger Bench

Rule 51

Order to be signed and dated

Rule 52

Publication of orders

Chapter: VI

RECORD OF PROCEEDINGS

Rule 53

Court diary

Rule 54

Order sheet

Rule 55

Maintenance of court diary

Rule 56

Statutes or citations for reference

Rule 57

Calling of cases in court

Rule 58

Regulation of court work

Chapter: VII

MAINTENANCE OF REGISTERS

Rule 59

Registers to be maintained

Rule 60

Arrangement of records in pending matters

Rule 61

Contents of main file

Rule 62

Contents of process file

Rule 63

Contents of execution file

Rule 64

File for miscellaneous applications

Rule 65

Preservation of Record

Rule 66

Retention, Preservation and Destruction of records

Chapter: VIII

INSPECTION OF RECORD

Rule 67

Inspection of the records

Rule 68

Grant of inspection

Rule 69

Application for grant of inspection

Rule 70

Mode of inspection

Rule 71

Maintenance of register of inspection

Chapter: IX

APPEARANCE OF AUTHORISED REPRESENTATIVE

Rule 72

Appearance of authorised representative

Rule 73

Consent for engaging or change of authorised representative (Duly stamped as per the respective High Court rules)

Rule 74

Restrictions on appearance

Rule 75

Restriction on party’s right to be heard

Rule 76

Empanelment of special authorised representatives by the Appellate Tribunal

Rule 77

Professional dress for the authorised representatives

Chapter: X

AFFIDAVITS

Rule 78

Title of affidavits

Rule 79

Form and contents of the affidavit

Rule 80

Persons authorised to attest

Rule 81

Affidavits of illiterate, visually challenged persons

Rule 82

Identification of deponent

Rule 83

Annexures to the affidavit

Chapter: XI

DISCOVERY, PRODUCTION AND RETURN OF DOCUMENTS

Rule 84

Application for production of documents, form of summons

Rule 85

Suo motu summoning of documents

Rule 86

Marking of documents

Rule 87

Return and transmission of documents

Chapter: XII

EXAMINATION OF WITNESSES AND ISSUE OF COMMISSIONS

Rule 88

Procedure for examination of witnesses, issue of Commissions

Rule 89

Examination in camera

Rule 90

Form of oath or affirmation to witness

Rule 91

Form of oath or affirmation to interpreter

Rule 92

Officer to administer oath

Rule 93

Form recording of deposition

Rule 94

Numbering of witnesses

Rule 95

Grant of discharge certificate

Rule 96

Witness allowance payable

Rule 97

Records to be furnished to the Commissioner

Rule 98

Taking of specimen handwriting, signature etc.

Chapter: XIII

DISPOSAL OF CASES AND PRONOUNCEMENT OF ORDERS

Rule 99

Disposal of Cases

Rule 100

Operative portion of the order

Rule 101

Corrections

Rule 102

Power to impose Costs

Rule 103

Pronouncement of Order

Rule 104

Pronouncement of order by any one member of the Bench

Rule 105

Authorising any member to pronounce order

Rule 106

Recusal

Rule 107

Enlargement of time

Rule 108

Rectification of Order

Rule 109

General power to amend

Rule 110

Making of entries by Court officer

Rule 111

Transmission of order by the Court officer

Rule 112

Format of order

Rule 113

Indexing of case files after disposal

Rule 114

Copies of orders in library

Chapter: XIV

ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODE

Rule 115

Electronic filing and processing of appeals and applications, etc.

Chapter: XV

MISCELLANEOUS

Rule 116

Register of appeals, petitions, etc.

Rule 117

Placing of order of Hon’ble Supreme Court and Hon’ble High Courts before the Appellate Tribunal

Rule 118

Registrar to ensure compliance of Hon’ble Supreme Court or Hon’ble High Courts orders

Rule 119

Fees

Rule 120

Award of costs in the proceedings

Rule 121

Dress for the Members

Rule 122

Dress for the parties

Rule 123

Removal of difficulties and issuance of directions

Rule 124

Inspection of the State Benches

 


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Author:

TaxReply


Apr 25, 2025


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