GOODS AND SERVICES TAX APPELLATE TRIBUNAL (GSTAT)
Comprehensive Guide to Procedure Rules, 2025 Notified vide G.S.R. 256(E) dated 24 April 2025 | 15 Chapters | 124 Rules
With Practical Scenarios | Updated as on 17 March 2026
INTRODUCTION — GSTAT: India’s Highest Fact-Finding Court on GST
The Goods and Services Tax Appellate Tribunal (GSTAT) is constituted under Section 109 of the Central Goods and Services Tax Act, 2017. It is the second level of appeal in the GST dispute resolution hierarchy — sitting above the Appellate Authority (Commissioner Appeals) and below the High Court (which entertains only substantial questions of law). GSTAT is the highest court in India on GST matters of fact.
After years of delay since GST’s introduction in July 2017, the GSTAT was finally operationalised in September 2025. The Ministry of Finance notified the GSTAT (Procedure) Rules, 2025 vide Notification No. G.S.R. 256(E) on 24 April 2025. These Rules contain 124 rules spread across 15 Chapters and prescribe the complete procedural framework — from filing an appeal to pronouncement of final orders, electronic filing, witnesses, documents, fees, dress code, and everything in between.
As of 17 March 2026, the GSTAT e-filing portal (https://efiling.gstat.gov.in) is operational. The Principal Bench is at New Delhi, and 31 State Benches are spread across India, with sittings at 44 locations. Over 4,00,000 orders have been passed by first appellate authorities across India since 2017, and approximately 1.8 lakh appeals are pending at the appellate authority level — making GSTAT one of the most consequential new judicial institutions in India’s tax landscape.
| Level | Forum | Authority | Basis |
| Level 1 | Adjudicating Authority (Original Order) | Superintendent / Dy/Asst Commissioner / Commissioner | Section 73 / 74 / 76 orders |
| Level 2 | Appellate Authority (1st Appeal) | Commissioner (Appeals) | Section 107 — within 3 months; 10–20% pre-deposit |
| Level 3 | GSTAT (2nd Appeal) | Principal Bench (Delhi) / State Bench | Section 112 — within 3 months; 25% pre-deposit |
| Level 4 | High Court (3rd Appeal) | Respective State High Court | Section 117 — substantial question of law only |
| Level 5 | Supreme Court (Final Appeal) | Supreme Court of India | Section 118 — SLP / Certificate of importance |
CHAPTER I — PRELIMINARY (Rules 1 & 2)
Rule 1 — Short Title and Commencement
These Rules are called the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. They were notified on 24 April 2025 vide G.S.R. 256(E) and came into force on the same date. They apply to the Principal Bench at New Delhi and all State Benches of GSTAT across India.
Rule 2 — Definitions
Key definitions under Rule 2: ‘Act’ means the CGST Act, 2017. ‘Appellate Tribunal’ or ‘GSTAT’ means the tribunal constituted under Section 109. ‘Bench’ means a bench constituted by the President. ‘Court Officer’ is the officer responsible for maintaining records of each bench. ‘GSTAT Portal’ means the e-filing portal of the Appellate Tribunal (https://efiling.gstat.gov.in). ‘President’ means the President of the Appellate Tribunal (a sitting/former Supreme Court Judge or former Chief Justice of a High Court). ‘Registrar’ means the officer appointed to manage day-to-day registry functions. ‘Member’ includes both Judicial Members and Technical Members.
| Structure of GSTAT: Principal Bench (Delhi): President + 1 Judicial Member + 2 Technical Members (1 Centre, 1 State). Each State Bench: 2 Judicial Members + 2 Technical Members (1 Centre, 1 State). Minimum quorum for hearing: 2 members, at least 1 judicial + 1 technical. If tax amount < ₹50,000, appeal may be refused admission (Section 112(2)). |
CHAPTER II — POWERS AND FUNCTIONS OF THE TRIBUNAL (Rules 3 to 16)
Rule 3 — Computation of Time Period
All time periods under these Rules exclude: (a) the first day (of the period); (b) holidays on which the Appellate Tribunal is closed. If the last day falls on a holiday, the time extends to the next working day. This mirrors the Limitation Act approach and is critical for calculating filing deadlines precisely.
| Scenario: Demand order communicated on 1 January 2026 (New Year’s Day — tribunal closed). The 3-month limitation period for filing appeal before GSTAT under Section 112 begins from 2 January 2026 (first working day), and the last date would be 1 April 2026. If 1 April 2026 is also a holiday (annual closing), the filing can be made on 2 April 2026. |
Rule 4 — Processes of the Tribunal
All mandatory processes (summons, notices, orders) issued by the Appellate Tribunal must be in the name of the President or a Member and must be signed and/or sealed by authorised personnel. Process issued without proper authority is void. The GSTAT portal auto-generates digitally signed electronic processes, satisfying this requirement.
Rule 6 — Custody of Records
The Registrar is the custodian of all records of the Appellate Tribunal. No record can leave the custody of the Appellate Tribunal without the Registrar’s written permission. Physical files and electronic case records on the GSTAT portal are maintained by the registry. For inspection of records, an application must be made to the Registrar under Rule 67-68.
Rule 7 — Sitting of Benches
Benches shall sit at locations notified by the Central Government. Sitting hours are 10:30 AM to 1:30 PM and 2:30 PM to 4:30 PM. The President may extend sitting hours as required. The President may also direct special sittings and vacation benches during court vacations for urgent matters (e.g., stay applications, interim relief).
| Key Point: The GSTAT has been designed as India’s first fully digital tribunal from inception. Hearings can be conducted physically or in electronic mode (video conferencing) with President’s permission — a hybrid model. |
Rule 10 — Inherent Powers of the Tribunal
The Rules do not limit the inherent powers of the Appellate Tribunal to make such orders as are necessary in the interests of justice or to prevent abuse of the process of the Tribunal. This is the ‘inherent jurisdiction’ clause — allowing GSTAT to grant interim relief, make procedural directions, or deal with situations not specifically covered by the Rules.
| Scenario: Ramesh Industries has a ₹5 crore demand stay pending before GSTAT. The e-filing portal crashes during the deadline day. GSTAT, using its inherent powers under Rule 10, can condone the delay and accept the filing — preventing miscarriage of justice due to technical failure. |
Rule 15 — Powers and Functions of the Registrar
The Registrar performs: day-to-day administration of the tribunal; notifying practitioners of filing procedures; scrutinising appeals for completeness; maintaining all registers; communicating orders to parties; and supervising Court Officers and Registry staff. The Registrar has quasi-judicial powers for scrutiny — can issue defect notices (equivalent to court registry in High Courts).
Rule 16 — Powers of President (Administrative)
The President may issue practice directions, circulars, and guidelines for the uniform administration of the Tribunal. The President sets the dress code, working hours, and vacation schedule. The President has also issued the e-filing instructions manual and staggered filing timelines to prevent portal overload.
CHAPTER III — INSTITUTION OF APPEALS — PROCEDURE (Rules 17 to 37)
Rule 17 — Who Can File an Appeal Before GSTAT?
Under Section 112 of the CGST Act, any person aggrieved by an order of the Appellate Authority (Section 107) or Revisional Authority (Section 108) may file an appeal before the GSTAT. The Department (Commissioner) can also file appeal against orders of the Appellate Authority that are erroneous/prejudicial to revenue. Note: The monetary threshold under Circular No. 207/1/2024-GST dated 26 June 2024 specifies that the department shall not file appeals below ₹50 lakh (GSTAT level).
| Key Point: Filing window for old appeals: For appeals/orders passed by Appellate/Revisional Authority during 1 January 2017 to 31 January 2022 (which could not be filed due to GSTAT not being operational), the filing window opened 31 December 2025 and closes 30 June 2026. |
Rule 18 — Form and Contents of Appeal (Form GST APL-05)
Every appeal must be filed online in Form APL-05 on the GSTAT Portal. The appeal form must contain: (a) Cause title (names and addresses of all parties in full); (b) Details of the impugned order (date, order number, authority); (c) Grounds of appeal — in consecutively numbered paragraphs, with a separate fact or allegation in each paragraph; (d) Relief sought — specifically worded; (e) Signature and verification by the appellant or authorised representative. Where a single order covers multiple SCNs, refund claims, or demands, only ONE appeal need be filed. Where one order covers multiple persons, each aggrieved person files a separate appeal.
| Scenario — Filing by Taxpayer: M/s Agra Carpets Ltd. received an adverse order from Commissioner (Appeals) confirming ₹80 lakh GST demand on account of ITC mismatch for FY 2020-21. The authorised CA files APL-05 on GSTAT portal: Cause title: ‘M/s Agra Carpets Ltd. vs. Union of India & Ors.’; Impugned order: OIA-UP-2025-01234 dated 15 October 2025; Grounds: 10 numbered paragraphs challenging the factual findings and legal interpretation; Relief sought: ‘Set aside the impugned order / allow refund of pre-deposit’. Filing fee: ₹80 lakh × ₹1,000/₹1 lakh = ₹8,000 (capped at ₹25,000). Pre-deposit: 25% of ₹80 lakh = ₹20 lakh. |
Rule 19 — Date of Presentation
The date of presentation of the appeal is endorsed on the appeal form by the Registrar or authorised officer at the time of upload on the GSTAT portal. This date determines limitation and priority in the cause list. For electronically filed appeals, the system timestamp of successful upload is the date of presentation.
Rule 20 — Format Requirements
The grounds of appeal, cross-objections, and all applications must: (a) be typed in double space on A4 size paper; (b) have page numbers; (c) have an index; (d) be signed and verified by the appellant or authorised representative; (e) all documents produced must be certified as true copies by the appellant or authorised representative. Electronic filing must follow the same format standards — PDF documents with bookmarking, indexing, and pagination as per the GSTAT e-filing advisory.
| Practical Tip: Practical Tip for CAs: Prepare a neat Index of the appeal compilation first — impugned order, original order, SCN, reply to SCN, tax invoices, ITC register, GSTR-2B, any earlier appellate orders. Number each document. Bookmark PDFs. This avoids defect notices from registry. |
Rule 21 — Documents to Accompany the Appeal
Every appeal must be accompanied by: (a) a certified copy of the order appealed against (i.e., the Appellate Authority’s order); (b) payment of fees via the GSTAT portal. The fee must be paid at the time of filing — appeals without fee payment are not processed. Fees are as per the Schedule of Fees appended to these Rules (detailed under Chapter XV).
Rule 23 — Documents in Languages Other Than English
Documents not in English must be accompanied by a translated copy in English, agreed upon by both parties or certified as true by a Court Commissioner or authorised translator. This applies to orders of State GST authorities (which may be in regional languages), documents in Vernacular, and evidence in local languages. GSTAT proceedings are conducted in English.
| Scenario: M/s Gujarat Textiles files appeal before GSTAT Mumbai Bench. The original order from SGST authority is in Gujarati. Under Rule 23, a certified English translation must accompany the appeal. Failure to attach a translation is a curable defect — registry will issue a defect notice under Rule 25, giving 15 days to cure. |
Rule 25 — Scrutiny and Defect Notice
On receipt of appeal, the Registrar/registry scrutinises it for completeness. If any defect is found (incomplete form, missing documents, insufficient pre-deposit proof, language issues, wrong bench jurisdiction), a defect notice is issued electronically via the GSTAT portal. The appellant has 15 days from notice date to cure the defect. If not cured within 15 days, the appeal may be returned. Cured defects result in fresh endorsement of date of presentation as the original submission date (not the cure date).
Rule 26 — Correction of Errors in Appeals
Arithmetical, grammatical, and clerical errors in appeals or applications may be corrected by the Registrar’s order without notice to parties — but only if the respondent has not yet appeared. Once both parties have appeared, corrections require a formal application and hearing. This provision prevents technical dismissals for minor typographical errors.
Rule 28 — Authority of Authorised Representative
Any person signing an appeal on behalf of a company, partnership, or individual must produce written authorisation (vakalatnama or board resolution) for verification by the Registrar at the time of filing. CAs, CMAs, and Advocates appearing as authorised representatives must file their vakalatnama before the first hearing. Rule 72 further specifies that no authorised representative can appear without filing vakalatnama.
Rule 29 — Interlocutory Applications (IAs)
All interlocutory applications (e.g., stay of demand, admission of additional evidence, adjournment for sufficient cause, restoration of dismissed appeal) must be filed in GSTAT FORM-01. The IA must contain: nature of application, grounds, relief sought, and verification. The IA is listed before the bench and heard before or along with the main appeal.
| Scenario — Stay Application: M/s Sharma Pharma files GSTAT appeal against ₹2 crore demand (25% = ₹50 lakh pre-deposit paid). They also file IA in GSTAT FORM-01 for stay of recovery of the balance ₹1.5 crore pending appeal. The bench hears the stay IA urgently. GSTAT grants conditional stay subject to furnishing a bank guarantee for ₹75 lakh within 30 days. |
Rule 31 — Limitation on Raising New Grounds
The appellant may only raise grounds that are set forth in the appeal form. New grounds can only be raised with the leave of the Appellate Tribunal. This is critical — CAs must draft the grounds comprehensively upfront. Post-filing addition of grounds requires the bench’s permission and may be refused if the other party is prejudiced.
| Key Point: Always include all conceivable grounds in the initial appeal form. Better to include extra grounds (which may be dropped later) than to miss a ground and later be refused leave to raise it. |
Rule 33 — Parties (Respondents)
In an appeal filed by a taxpayer, the respondent is the Commissioner (Central or State) under whose jurisdiction the impugned order was passed. In an appeal filed by the Commissioner, the other party (taxpayer) is the respondent. Where multiple parties are aggrieved, each files separately. The GSTIN of both parties must be mentioned in the appeal form.
Rule 34 — Service of Notice on Respondents
On filing of the appeal, copies of the appeal and all accompanying documents are automatically transmitted electronically (via GSTAT portal) to: (a) the concerned Commissioner; and (b) each respondent. Physical copies need not be separately served where electronic service is confirmed. The respondent has 1 month to file a reply under Rule 36.
Rule 36 — Reply by Respondent
The respondent may file a reply to the appeal (or cross-objections under Section 113) within 1 month of receipt of notice. The reply must: address the grounds of appeal point-by-point; raise any preliminary objections; annex supporting documents; and be verified. The reply is uploaded electronically on the GSTAT portal. The respondent Commissioner’s reply is generally prepared by the departmental authorised representative (senior GST officer).
| Scenario — Departmental Reply: The Commissioner (Allahabad) receives notice of appeal by M/s Agra Steel. The CGST Commissionerate prepares a reply through its legal cell, annexing the original order, GSTR-1/3B data, audit report, and DRC-07. The reply is filed within 1 month on the GSTAT portal. Cross-objections are filed if the Commissioner also seeks to uphold additional demands that were partially allowed by the Appellate Authority. |
Rule 37 — Pre-Deposit Requirement
This is not a standalone Rule but the pre-deposit mechanism flows from Section 112(8) and (9). Pre-deposit for filing appeal before GSTAT: (a) 25% of the disputed tax/interest/penalty in cases where appeal against Section 73/74 orders (demand orders); (b) For Section 129/130 orders (detention/seizure/confiscation): 25% of penalty. The pre-deposit amount is in addition to any amount paid to file appeal before Appellate Authority (10–20%). Pre-deposit is paid via Electronic Cash Ledger or cheque.
| Key Point: The pre-deposit is not a tax payment — it is a security deposit. If the appeal succeeds, the pre-deposit (along with 6% interest on delayed return per Section 115) is refunded. |
CHAPTER IV — CAUSE LIST (Rules 38 to 40)
Rule 38 — Preparation and Publication of Cause List
The Registrar must prepare and publish the cause list for each working day on: (a) the Appellate Tribunal’s notice board; and (b) the GSTAT Portal — before the close of business of the preceding day. The cause list shows: case number, parties, bench number, time slot, and nature of hearing (admission, hearing, stay, etc.). Cases are listed in serial order by the Court Officer under Rule 57.
| Practical Tip: Authorised representatives (CAs/Advocates) should check the GSTAT portal (gstat.gov.in) daily for cause list updates. Last-minute additions or rescheduling are communicated electronically. Missing the hearing date can result in ex-parte proceedings under Rule 42. |
Rule 39 — Cause List When Tribunal Does Not Function
If the Tribunal does not function on any day (due to holiday, technical failure, or any other reason), a fresh cause list is automatically prepared for the next functioning day for all cases that were listed for the non-functioning day. Parties are notified through the portal. No case is treated as dismissed merely because the Tribunal did not sit.
Rule 40 — Service of Notices
Any notice or communication from the Appellate Tribunal may be served by any method specified in Section 169 of the CGST Act: (a) personally; (b) by registered post/courier; (c) by email to the registered email address; (d) by uploading on the GSTAT portal. For electronic filings, all notices are served electronically through the portal. The date of upload or email delivery is the date of service.
CHAPTER V — HEARING OF APPEAL (Rules 41 to 52)
Rule 41 — Order of Hearing
On the day fixed for hearing: (1) The appellant is heard first (in support of the appeal). (2) The respondent is then heard (in opposition/support of the impugned order). (3) The appellant is given an opportunity to rejoin (Rule 41(1)). The bench may ask questions at any stage. Written submissions (brief/synopsis) may be filed before or during the hearing for the bench’s reference. Oral submissions supplement but do not replace written grounds.
| Scenario: Hearing in M/s Agra Ceramics vs. Commissioner before GSTAT Lucknow Bench: 10:30 AM — CA (authorised rep) opens for appellant: 40 minutes presenting grounds of appeal, referring to case law (Landmark case X vs. UOI). 11:10 AM — AR (Department) responds: 30 minutes defending the impugned order, distinguishing cited case law. 11:40 AM — CA rejoins: 10 minutes on specific legal points. Bench reserves order for 30 days. |
Rule 42 — Ex Parte Proceedings and Restoration
If the appellant does not appear on the hearing date: GSTAT may (a) dismiss the appeal for default; or (b) decide on merits on the basis of material available. If the department does not appear: GSTAT may decide ex parte in favour of the appellant. Restoration: a dismissed appeal may be restored on application showing ‘sufficient cause’ for non-appearance. Application must be filed within a reasonable time. The Tribunal has discretion on what constitutes sufficient cause.
| Scenario: M/s Patel Exports’ CA is stuck at Agra due to train cancellation on the hearing date. The GSTAT Mumbai Bench proceeds ex parte and dismisses the appeal. Patel Exports files a restoration application within 15 days with a copy of the train cancellation notice and affidavit. GSTAT, exercising discretion, restores the matter on payment of costs of ₹5,000. |
Rule 44 — Abatement of Appeal on Death / Dissolution
If a party to an appeal dies, becomes insolvent, or (in case of company) goes into liquidation, the appeal does not automatically abate. However, if no application for continuance is filed by or against the legal representative/successor-in-interest within 60 days of the event, the appeal abates. CAs handling GSTAT matters for clients must monitor corporate events (liquidation, dissolution) and promptly substitute parties.
Rule 45 — Admission of Additional Evidence
Rule 45(1): Parties cannot produce additional evidence (documents not part of the original proceedings) before GSTAT unless: (a) the Appellate Tribunal permits it for sufficient cause; or (b) adequate opportunity to adduce evidence was not given in the original or first appeal proceedings. This is a strict rule — GSTAT is primarily an appellate court reviewing the record below, not a court of first instance for new evidence.
| Key Point: If a key document (e.g., a bank statement proving payment) was not produced at the Appellate Authority level due to oversight, the taxpayer must show ‘sufficient cause’ before GSTAT will allow its admission. Courts have held that GSTAT has discretion and should lean towards admission where evidence goes to the root of the matter. |
Rule 47 — Adjournments
The Appellate Tribunal may adjourn the hearing at any stage on such terms as it deems fit. Adjournments are not of right — they are granted subject to: cause shown (illness, urgent professional commitment, absence of documents); payment of costs where abuse of process is suspected; and subject to the principle that adjournments should not be used to delay resolution. The GSTAT, keeping in mind the massive backlog, is expected to maintain a strict adjournment policy.
| Practical Tip: Practical Tip: File your brief/written submissions before the hearing date. This ensures that even if an adjournment is unavoidable, the bench has your written arguments on record. Avoid more than 2-3 adjournment requests per appeal — GSTAT can dismiss appeals for persistent non-prosecution. |
Rule 48 — Cross-Objections
Under Section 113, a respondent who is also aggrieved by certain portions of the order can file cross-objections within 45 days of notice of the appeal. Cross-objections are treated as appeals for procedural purposes and are decided along with the main appeal. No separate pre-deposit is required for cross-objections filed within the stipulated time.
| Scenario: Commissioner (Appeals) confirms ₹50 lakh demand (out of ₹80 lakh) — drops ₹30 lakh. Taxpayer appeals against the ₹50 lakh to GSTAT (pre-deposit 25% = ₹12.5 lakh). The Commissioner files cross-objections claiming the dropped ₹30 lakh should also have been upheld. GSTAT hears both the main appeal and cross-objections together. |
Rule 51 — Form of Orders
Every order of the Appellate Tribunal must be: (a) in writing; (b) signed and dated by all Members constituting the Bench; (c) pronounced either immediately after the hearing or within 30 days of the final hearing (Rule 103); (d) uploaded on the GSTAT portal. The summary of every final order is also uploaded on the CGST portal for integration with the taxpayer’s electronic liability register. Orders are communicated to parties electronically on the date of upload.
Rule 52 — Rectification of Orders
The Appellate Tribunal may rectify any apparent error in its order within 3 months from the date of the order. Rectification can be: (a) suo motu (on its own); or (b) on application of a party. No rectification can be made without giving both parties an opportunity of being heard — a speaking order must be passed. ‘Apparent error’ means an error on the face of the record — not errors of judgment or law (which require appeal to the High Court).
CHAPTER VI — RECORD OF PROCEEDINGS (Rules 53 to 58)
Rules 53-55 — Diaries, Order Sheets, Court Diary
Rule 53: Court diaries are maintained by the Court Officer recording all information (case number, date, parties, orders, next date) for each appeal. Rule 54: An Order Sheet is maintained in every proceeding, containing all orders passed from time to time. Rule 55: The Court Officer maintains a digital court diary on the GSTAT portal recording all proceedings at each sitting. These records form the official record of the Tribunal and are available for inspection by parties.
Rule 56 — Citations and Law Reports
Parties must furnish a list of law journals, reports, statutes, and other citations to the Court Officer before the commencement of proceedings. This list becomes part of the case record. For GST matters, practitioners typically cite: Supreme Court decisions, High Court judgments, CESTAT precedents (where analogous), Advance Ruling orders, and CBIC Circulars. The GSTAT is not bound by AAR/AAAR decisions but may consider them for persuasive value.
Rule 57 — Calling of Cases
The Court Officer calls cases in the serial order listed on the cause list — subject to the orders of the Bench. The Bench may modify the order (e.g., call an urgent stay matter first, or defer a complex matter to afternoon session). Representatives must be present when their case is expected to be called — watching the running cause list on the GSTAT portal during sitting hours.
Rule 58 — Duties of Registry Officers
The Deputy Registrar, Assistant Registrar, and Court Officer are duty-bound to ensure smooth and orderly conduct during sittings. They assist the bench, manage the physical court/virtual courtroom, maintain order, control access, and ensure that all filings and communications are properly recorded on the GSTAT portal.
CHAPTER VII — MAINTENANCE OF REGISTERS (Rules 59 to 65)
Rule 59 — Registers to be Maintained
The following registers are to be maintained online/offline: (a) Register of un-numbered petitions/appeals; (b) Register of petitions/appeals; (c) Register of interlocutory applications; (d) Register of proceedings; (e) Decree/Order register. These are integrated into the GSTAT portal’s Case Information System (CIS) and Document Management System (DMS) — India’s first fully digital tribunal registry.
Rule 60 — Division of Case Records
The record of every appeal or petition is divided into 4 parts: (a) Main File — index, order sheet, final order, appeal/petition, counter, reply, and all related correspondence; (b) Miscellaneous Application File — all IAs and orders thereon; (c) Process File — power of attorney, summons, miscellaneous papers; (d) Execution File — execution applications, index, order sheet.
Rule 65 — Preservation of Records
All documents and records relating to decided cases shall be preserved for 5 years. Physical records (where any) are preserved for 5 years from the date of final disposal. Electronic records on the GSTAT portal are maintained indefinitely. After 5 years, records may be weeded out as per the record retention policy approved by the President.
CHAPTER VIII — INSPECTION OF RECORD (Rules 67 to 71)
Rules 67-70 — Procedure for Inspection
Any party to a case may inspect the case records by making a written application to the Registrar. Inspection of pending or decided cases is allowed only on the Registrar’s order. The Deputy Registrar arranges record procurement and allows inspection on a fixed date/time. Inspection fee: ₹5,000 per application as per the Schedule of Fees (GSTAT FORM-03 — Inspection Form). Certified copies of any document on record may be obtained on payment of ₹5 per page.
| Scenario: M/s Delhi Traders wants a certified copy of the GSTAT order in their case for High Court appeal. They apply on the GSTAT portal for certified copy (₹5 per page × 12 pages = ₹60 fee). The registry processes the request within 7 working days and the digitally authenticated certified copy is made available for download from the portal. |
CHAPTER IX — APPEARANCE OF AUTHORISED REPRESENTATIVE (Rules 72 to 77)
Rule 72 — Vakalatnama / Letter of Authorisation
No legal practitioner (Advocate) or authorised representative (CA/CMA/CS/GSTP) shall be entitled to appear and act before GSTAT unless they file a vakalatnama or letter of authorisation signed by the party. The vakalatnama/authorisation must specify the scope of authority and must be on record before the first date of hearing. Authorisation after the hearing has started requires permission of the bench.
Rule 73 — Change of Authorised Representative
To change an authorised representative: (a) the outgoing representative must give written consent or file a ‘no objection’; or (b) the party must give sufficient reason for the change. Change of representative during a pending hearing requires leave of the Tribunal. The tribunal may refuse change if it causes unreasonable delay to the proceedings.
Rule 76 — Panel of Experts
The Appellate Tribunal may draw up a panel of authorised representatives, valuers, or other technical experts to assist the Tribunal in complex technical matters (e.g., customs classification, transfer pricing, sector-specific valuation). This provision allows GSTAT to appoint amicus curiae or expert witnesses in cases of extraordinary technical complexity.
| Key Point: Under Section 111 of the CGST Act (applicable to GSTAT), authorised representatives include: any person as employee of the party; any CA/CMA/CS; any Advocate; any Retired Judge/IRS officer; any ‘GST Practitioner’ enrolled under Rule 83 of CGST Rules. The GSTAT can appear to be represented by departmental officers where no external AR is engaged. |
CHAPTER X — AFFIDAVITS (Rules 78 to 82)
Rules 78-81 — Form and Verification of Affidavits
Rule 78: Every affidavit must be titled ‘Before the Goods and Services Tax Appellate Tribunal (GSTAT)’. Rule 79: Affidavits must conform to Order XIX, Rule 3 of the Civil Procedure Code, 1908 — sworn before a Notary Public, Magistrate, or Oath Commissioner. Rule 81: If the deponent is illiterate or visually impaired, the attester must certify that the affidavit was read out and explained and understood before execution. Affidavits are used for verification of facts, stay applications, and formal evidence before GSTAT.
| Scenario: In an ITC fraud case before GSTAT, the taxpayer files an affidavit from the proprietor affirming: (a) goods were actually received; (b) payment made via banking channel; (c) supplier was a genuine business at time of transaction. The affidavit, sworn before a Notary in Agra, is uploaded on GSTAT portal with the submission/reply. |
CHAPTER XI — DISCOVERY, PRODUCTION AND RETURN OF DOCUMENTS (Rules 84 to 87)
Rule 84 — CPC Provisions Apply
Discovery, production, and return of documents before GSTAT is governed by the Code of Civil Procedure, 1908 (CPC). This means a party can call upon the other party to produce specific documents in their possession, just as in civil courts. This is a powerful tool in GST disputes where the department may have key evidence (e-way bill records, GSTN data, banking returns) not shared with the taxpayer.
Rule 85 — Suo Motu Summons for Public Documents
The Appellate Tribunal may, on its own motion (suo motu), issue summons for production of public documents or documents in the custody of a public officer (e.g., Customs records, CBIC data, GSTN portal records, bank records). This power is exercised where justice requires examination of records beyond what parties have produced.
Rule 86 — Marking of Documents
When documents are produced before GSTAT during proceedings, they are marked as: ‘A’ series for documents of appellant/petitioner (A-1, A-2, A-3…); ‘B’ series for documents of respondent (B-1, B-2…); ‘C’ series for documents produced by or at the instance of the Appellate Tribunal (C-1, C-2…). This exhibits numbering system is the same as that used in CESTAT/civil courts — CAs transitioning from CESTAT practice will find it familiar.
CHAPTER XII — EXAMINATION OF WITNESSES AND COMMISSIONS (Rules 88 to 97)
Rule 88 — CPC Provisions for Witnesses
The provisions of Orders XVI (summoning witnesses) and XXVI (commissions) of the CPC apply to GSTAT. Witnesses can be summoned to appear and depose. This is unusual for a tax tribunal — traditionally appeals before the Commissioner (Appeals) and CESTAT were decided on documents. GSTAT has the power to examine witnesses when facts are disputed and documentary evidence alone is insufficient.
Rules 90-94 — Oath, Deposition, Numbering of Witnesses
Rule 90: Oath or affirmation is administered to every witness before examination (format prescribed). Rule 93: Deposition is recorded in GSTAT FORM-07 and signed by the witness and the bench. Rule 94: Witnesses called by the appellant are numbered consecutively as PW-1, PW-2… (Prosecution/Petitioner Witnesses). Witnesses called by the respondent are numbered RW-1, RW-2… (Respondent Witnesses).
| Scenario — Witness Examination: In a case involving alleged fake invoices, the GSTAT directs examination of the alleged supplier (PW-1 for the taxpayer). The supplier appears and testifies that goods were actually supplied. Cross-examination by the departmental AR reveals inconsistencies in transport records. The deposition (GSTAT FORM-07) is placed on record and considered in the final order. |
Rules 95-97 — Government Witnesses and Commissions
Rule 96: Government servants summoned as witnesses draw travelling and daily allowances from the Government (not from the parties). Rule 97: Where a Commission is issued (e.g., to inspect goods at a distant location, or to examine a foreign witness via video), the Tribunal furnishes the Commissioner (appointed for the purpose) with necessary case records.
CHAPTER XIII — DISPOSAL OF CASES AND PRONOUNCEMENT OF ORDERS (Rules 99 to 114)
Rule 99 — Hearing and Passing of Orders
On receipt of an application (IA, stay, cross-objection), the Appellate Tribunal passes orders after giving both parties reasonable opportunity of being heard. The audi alteram partem principle is fundamental — no order adversely affecting a party can be passed without hearing them. This applies to suo motu actions, amendment of pleadings, dismissal for default, etc.
Rule 100 — Clarity of Orders
All orders or directions of the Bench must be stated in clear and precise terms in the last paragraph of the order. This ensures executability — directions to the tax officer (e.g., grant refund, allow ITC, set aside demand, remand to adjudicating authority) must be unambiguous. Poorly worded orders have been a source of litigation at CESTAT — GSTAT’s rules explicitly require clarity.
Rule 103 — Time for Pronouncement of Order
The Appellate Tribunal shall make and pronounce an order either: (a) at once (same day as final hearing); or (b) within 30 days from the date of final hearing. This 30-day rule promotes timely disposal. However, it is directory (not mandatory) — delays beyond 30 days are common in higher courts and do not invalidate the order.
| Key Point: Given the expected massive backlog (4 lakh+ first appeal orders awaiting GSTAT), the 30-day pronouncement rule will be aspirational initially. GSTAT has committed to video-conferenced hearings across State Benches to manage workload. |
Rule 104 — Pronouncement by Any Member
Any Member of the Bench may pronounce the order for and on behalf of the entire Bench. It is not necessary for all members to be physically present at pronouncement — in the digital model, the order is uploaded and deemed pronounced on the date of upload. All Members of the Bench must sign the order (Rule 51) before upload.
Rule 106 — Recusal of President or Member
Rule 106(1) specifies circumstances for mandatory recusal: (a) the Member has a financial interest (direct or indirect) in the matter; (b) the Member has previously adjudicated the matter at a lower level; (c) the Member has a relationship with any party; (d) any other ground of bias. Voluntary recusal is also permissible. On recusal, the President assigns an alternative Member/Bench.
| Scenario: A Technical Member (former IRS officer) sitting on the GSTAT Lucknow Bench was the original adjudicating officer in a ₹10 crore demand against M/s Taj Pharma — the same case now on appeal. Under Rule 106, that Member must mandatorily recuse. The President assigns a different Technical Member. |
Rule 108 — Correction of Clerical Mistakes in Orders
Clerical mistakes in any order (e.g., wrong GSTIN, typographical error in tax amount, incorrect date) may be corrected by the Appellate Tribunal on its own motion or on application. This is different from rectification of apparent errors under Rule 52 (which requires a hearing). Clerical corrections can be made summarily and a corrigendum is uploaded on the portal.
Rule 112 — Format of Orders
All orders must be: neatly typewritten in double space on A4 size paper; structured with: (a) case title; (b) date; (c) Members; (d) brief facts; (e) issue(s) for determination; (f) findings (with reasons); (g) operative part (direction). Orders are uploaded electronically on the GSTAT portal and simultaneously on the CBIC-GST portal. Summary of order is also populated in the taxpayer’s Electronic Liability Register.
Rule 113-114 — Post-Order Administration
Rule 113: After order communication, records are paginated and an Index Sheet prepared. Rule 114: Copies of every final order are sent to the Tribunal’s library for legal research purposes. The GSTAT library (at Principal Bench, Delhi) maintains a repository of all GSTAT orders — accessible to practitioners and researchers.
CHAPTER XIV — ELECTRONIC FILING AND HYBRID PROCEEDINGS (Rules 115)
Rule 115 — GSTAT as India’s First Fully Digital Tribunal
Rule 115 is the most significant provision of the GSTAT Rules — it establishes the digital-first framework. Key provisions: (a) Every appeal/application must be uploaded electronically on the GSTAT portal (https://efiling.gstat.gov.in); (b) All appeals are scrutinised and processed electronically through the GSTAT portal; (c) All notices, communications, and summons are issued electronically and digitally signed; (d) All replies and documents are uploaded electronically; (e) All proceedings are conducted through and recorded on the GSTAT portal; (f) Summary of final orders is uploaded on CGST Rules portal; (g) Hearings may be in physical mode or, with President’s permission, in electronic mode (video conferencing) — the ‘hybrid mode’.
| Key Point: Rule 115 makes manual (physical) filing of appeals the exception, not the norm. Physical filing is allowed only when the Registrar issues a specific or general order permitting it. In practice, since GSTAT’s launch on 24 September 2025, all filings have been exclusively online. |
| E-Filing Workflow: Step 1: Register on https://efiling.gstat.gov.in with GSTIN and PAN of appellant + CA/Advocate’s credentials. Step 2: Fill APL-05 online — auto-populates party details from GSTN. Step 3: Upload certified copy of impugned order (PDF, max 50 MB), proof of pre-deposit, and other annexures. Step 4: Pay filing fee via payment gateway. Step 5: System generates ARN (Appeal Reference Number) and timestamp — this is the ‘date of presentation’. Step 6: Registry scrutinises within 7 days — defect notice if any, else admitted. Step 7: Cause list notification via portal/email. Step 8: Hearing via video conference or physical appearance at the designated bench location. |
| Practical Tip: CAs must register their firm on the GSTAT portal separately as ‘Authorised Representatives’. GSTIN of the CA firm is required. Each appeal requires a separate login and payment. The portal supports bulk uploading of documents for appeals involving large volumes of evidence. |
CHAPTER XV — MISCELLANEOUS (Rules 116 to 124)
Rule 116-117 — High Court and Supreme Court Appeals Register
Rule 116: A separate Register is maintained for appeals, petitions, and other proceedings taken to the Supreme Court or High Courts against GSTAT orders. Rule 117: Any interim or final order of the Supreme Court or High Court (stay, modification, setting aside of GSTAT order) must be placed before the President and the same Bench immediately upon receipt. The GSTAT must implement such orders without delay.
| Scenario: The Delhi High Court stays a GSTAT order in M/s Hindustan Electronics vs. UOI on the ground of an alleged legal error. The HC order is immediately brought before the GSTAT Principal Bench. GSTAT stays execution of its order and marks the case as ‘HC pending’. Once HC decides, if GSTAT order is restored, execution resumes. |
Rule 119 — Schedule of Fees
Fees payable under the GSTAT Rules: (a) Filing of appeal: ₹1,000 per ₹1 lakh of tax/penalty involved, capped at ₹25,000 (so maximum filing fee = ₹25,000 regardless of demand size); (b) Filing fee for application not involving tax/penalty (e.g., condonation of delay, miscellaneous): ₹5,000; (c) Filing fee for record inspection (GSTAT FORM-03): ₹5,000; (d) Certified copies: ₹5 per page. All fees are paid online through the GSTAT portal’s payment gateway.
| Fee Calculation Examples: Example 1: Demand of ₹50 lakh. Filing fee = 50 × ₹1,000 = ₹50,000 → capped at ₹25,000. Pre-deposit (25%) = ₹12.5 lakh. Total upfront cash: ₹12,52,5000 + ₹25,000. || Example 2: Demand of ₹2 lakh. Filing fee = 2 × ₹1,000 = ₹2,000 (below cap). Pre-deposit = ₹50,000. || Example 3: Appeal not involving tax (e.g., challenging anti-profiteering order): ₹5,000 flat fee. |
Rules 121-122 — Dress Code
Rule 121: The dress for Members of the Tribunal shall be prescribed by the President. Rule 122: Authorised representatives appearing before the Appellate Tribunal must wear: Advocates — black coat/gown as per Bar Council norms; CA/CMA/CS — formal business attire (dark suit or equivalent). The dress code reinforces the court-like dignity of GSTAT proceedings.
Rule 123 — President’s Power to Issue Directions
The President may issue appropriate directions, orders, and circulars to govern situations and contingencies not specifically covered by these Rules. This includes: operational circulars on staggered filing timelines (as issued on 25 September 2025 for managing the backlog); advisory on virtual hearing protocols; guidelines on multi-bench transfers; and any other administrative matter. These presidential directions are binding on all staff and practitioners.
Rule 124 — Repeal and Savings
Any orders, practices, or procedures followed by any pre-existing GST appellate body (including any interim arrangement) prior to notification of these Rules stand superseded. However, any acts done, proceedings taken, or orders made under any earlier arrangement remain valid — the transition to the new Rules does not invalidate prior actions.
FORMS PRESCRIBED UNDER GSTAT (PROCEDURE) RULES, 2025
| Form | Purpose/Description |
| GSTAT FORM-01 | Interlocutory Application (IA) to the Appellate Tribunal — for stay, restoration, additional evidence, adjournment for sufficient cause, etc. |
| GSTAT FORM-02 | Order Sheet — record of all orders passed in a case from filing to disposal, maintained by Court Officer |
| GSTAT FORM-03 | Inspection Application — to inspect case records before the Appellate Tribunal |
| GSTAT FORM-04 | Memorandum of Appearance — vakalatnama / letter of authorisation for authorised representative (CA/Advocate/GSTP) |
| GSTAT FORM-05 | [Reserved for specific use as notified by President — details to be prescribed by circular] |
| GSTAT FORM-06 | Summons — issued by Court Officer to witnesses summoned to appear before the Appellate Tribunal |
| GSTAT FORM-07 | Deposition of Witness — records testimony of PW/RW witnesses examined before the Tribunal |
| GSTAT FORM-08 | [Reserved — to be specified by GSTAT practice direction] |
| Form GST APL-05 | Appeal to the Appellate Tribunal (under CGST Rules, Rule 110) — the primary appeal form filed on GSTAT portal |
PRACTITIONER’S QUICK REFERENCE — GSTAT APPEAL FILING CHECKLIST
| Parameter | Details |
| Limitation Period | 3 months from date of communication of Appellate Authority’s order; condonable by sufficient cause |
| Pre-deposit | 25% of confirmed tax/interest/penalty under Sections 73/74 orders; 25% of penalty for Sections 129/130 |
| Filing Mode | Mandatory online — https://efiling.gstat.gov.in; physical only by special Registrar order |
| Appeal Form | Form GST APL-05 — complete cause title, impugned order details, numbered grounds, relief sought |
| Fee | ₹1,000 per lakh, capped at ₹25,000; ₹5,000 for non-tax applications; paid online at time of filing |
| Documents | Certified copy of impugned order; proof of pre-deposit; evidence listed as Exhibit A series; index; pagination |
| Language | English only; vernacular documents must have certified English translation (Rule 23) |
| Grounds | All grounds must be in the appeal form — additional grounds only with leave of Tribunal (Rule 31) |
| Respondent | Commissioner for taxpayer appeals; taxpayer for departmental appeals; respondents notified electronically |
| Reply Period | Respondent has 1 month to file reply/cross-objections from receipt of notice |
| Hearing | Appellant first, then respondent, then rejoinder (Rule 41); ex parte possible on non-appearance (Rule 42) |
| Order | Within 30 days of final hearing (Rule 103); rectification within 3 months for apparent errors (Rule 52) |
| High Court | Appeal on substantial question of law only (Section 117); certificate of admissibility required |
| Old Pending Appeals | Filing window for 1 Jan 2017 – 31 Jan 2022 orders: open till 30 June 2026 (staggered by bench) |
CONCLUSION — GSTAT: A New Era for GST Dispute Resolution
The operationalisation of GSTAT in September 2025 and the notification of these comprehensive Procedure Rules marks a watershed moment in India’s GST journey. For eight years, taxpayers with disputes pending at the Appellate Authority level had no tribunal to appeal to — High Courts were their only recourse (at significant cost). GSTAT fills this critical gap with a specialised, expert, multi-member tribunal combining judicial and technical expertise.
The 15-chapter, 124-rule framework is robust, digitally integrated, and draws from the best practices of CESTAT, ITAT, and civil court procedures. For CAs like us at M/s Jay Pee Associates, GSTAT opens a new frontier in GST litigation advisory — drafting compelling grounds of appeal, managing pre-deposits, navigating the e-filing portal, and representing clients in the hybrid hearing model.
Key dates to remember: Old appeal filing window closes 30 June 2026. New appeals: 3 months from Appellate Authority order date. Pre-deposit: 25% of confirmed demand. Filing fee: capped at ₹25,000. Portal: https://efiling.gstat.gov.in.
This document has been prepared by M/s Jay Pee Associates, Chartered Accountants, Agra, for use as an internal reference and training material. It is based on the GSTAT (Procedure) Rules, 2025 and related provisions as updated to 17 March 2026. This is not legal advice — please consult the original notification and applicable CGST Act provisions for specific matters.
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