The GSTAT has proposed significant procedural reforms, including removal of certified copy requirements, extended defect rectification timelines, weekly cause lists, and more.
Saloni Kumari | Jun 12, 2026 |
GSTAT Proposes Key Reforms to Simplify GST Appeals Process: Certified Copies, Weekly Cause Lists and More
The Goods and Services Tax Appellate Tribunal (GSTAT) had conducted the 3rd and 4th meetings of the “Committee for Resolution of Representation received from various Trade/Bar Associations” on May 29, 2026 (at 03:00 PM), and June 01, 2026 (at 03:30 PM), respectively. The meetings were led by the Honourable Justice Sanjaya Kumar Mishra, President, GSTAT.
In conclusion of the meeting, the GSTAT has proposed several changes to its procedural rules after considering representations from trade bodies, bar associations, and industry stakeholders.
In the meeting, the committee recommended simplifying the definition of “certified copy” and clarifying the powers of the registrar regarding appeal filing procedures. It has also been suggested to remove the requirement for the appellants to submit certified copies of orders if such orders are already available on the GST portal. Further, it has been said that all appeal documents should be uploaded online electronically with proper verification and electronic authentication.
The committee has proposed allowing flexibility in translation requirements for non-English documents and removing certain procedural hurdles in order to make the filing process simpler. Extension in the time limit available for correcting defects in appeals has been proposed. The authority is planning to increase this time limit from seven working days to fifteen working days, with a maximum compliance period of forty-five days.
The committee proposed expanding the scope of interlocutory applications to include restoration and other interim reliefs. It has also been clarified that filing an interlocutory application will not be an obligatory requirement for seeking adjournments. Respondents may be granted additional time to file replies if allowed by the bench.
Another major recommendation is replacing the daily cause list system with a weekly cause list, which would be published before the start of each week. Supplementary lists may also be issued when necessary.
The committee decided that no amendment is required regarding the time limit for rectification applications under Rule 108. On the issue of fees, the committee had observed that fee provisions are governed by the CGST Rules, 2017, and therefore fall outside its jurisdiction. However, it recommended that no fee should be charged for applications seeking rectification of errors under Section 112(10) of the CGST Act.
Note, these proposals have not come into effect yet; they will now be sent to the Ministry of Finance for further consideration.
Here’s the list of key changes recommended by the GSTAT Committee:
The following are the list of members of the committee along with special invitees and Registry who had attended the meetings:
In case of any Doubt regarding Membership you can mail us at [email protected]
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