Government Makes Corrections in GSTAT (Procedure) Rules, 2025:

Government Makes Corrections in GSTAT (Procedure) Rules, 2025 The notification dated June 18, 2025, is a corrigendum (correction notice) issued by the Ministry of Finance (Department of Revenue). The corrigendum is a notice issued when mistakes or misprints are noticed in the previous notice that requires corrections. This corrigendum is being issued due to errors noticed in the earlier notification dated April 24, 2025, relating to rules and forms under the GSTAT (GST Appellate Tribunal) framework. Below are listed the essential corrections introduced in previous rules using the corrigendum:

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1. Correction has been introduced in Rule 115 of Chapter XIV, using a corrigendum. The old version of Rule 115 of Chapter XIV stated, “Notwithstanding anything contained in the foregoing Chapters I to XIV, except as may be otherwise provided by order by the President.” According to the corrigendum, this statement is incomplete and unclear, not specifying the rule accurately. The corrected version has rewritten the rule as, “Notwithstanding anything contained in the foregoing chapter I to Chapter XIV, except as may be otherwise provided by order by the President, the provisions of this rule shall apply.” 2. Correction has been introduced in Rule Number in the Fee Schedule for Interlocutory Applications. In the old version, the fee schedule mistakenly referred to Rule 118(2). Now the corrected version says it should actually be Rule 119(2). 3. Correction has been introduced in GSTAT FORM-05. The old version of GSTAT FORM-05 mentioned it was referring to “[See rule 6 and 81].” Now the corrected version only mentions “[See rule 81].”

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4. Correction has been introduced in Rule 2(b). The old version of Rule 2(b) had the expression “section sub-section”; now, in the corrected version, it may be read as “sub-section.” 5. Correction has been introduced in Rule 103(5). The old version of Rule 103(5) said, “Every order or judgment or notice shall bear the seal of the Appellate Tribunal.” Now the corrigendum has rewritten the rule as, “Every order or judgment or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed.” This issued corrigendum, dated June 18, 2025, is published under the file number A-50050/264/2024-GSTAT-DOR and is signed by S. S. Shardool, Registrar of the GST Appellate Tribunal.