CA Pratibha Goyal | Apr 24, 2025 |
The Ministry of Finance has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.
These procedural rules outline functioning of the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 111 of the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017). The rules apply across jurisdictions, including Union Territories and States, wherever applicable.
These procedural rules standardize operations of the GSTAT and ensure the transparency and efficiency in appellate GST proceedings.
The Codified timelines, filing norms, hearing schedules, and evidence presentation protocols have been taken care.
The rules will establish a unified structure across States and Union Territories under CGST and respective SGST laws.
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