ICAI Releases Comprehensive Practical Guide on GST Adjudication and Appeals Including GSTAT

The Institute of Chartered Accountants of India (ICAI) has released a publication titled “Practical Guide to GST Adjudication and Appeals including GSTAT”. The present version of this publication is updated up to March 31, 2026.

The introduction of GST (Goods and Services Tax) is considered to be the most evolutionary overhaul done to the recent fiscal policy of India. GST has brought the highly desired simplicity to the indirect tax system of the nation, which has simplified the overall complexity in compliance in a significant manner.

As with every upcoming day, GST compliance and litigation are in progress; the need for Chartered Accountants (CAs) and their importance is rapidly increasing. In order to facilitate members in understanding and resolving disputes/appeals, ICAI has released this publication called “Practical Guide to GST Adjudication and Appeals, including GSTAT”.

As the name itself suggests, this publication will provide members with a deep understanding and perception of handling convoluted disputes and appeals, including representation before the Goods and Services Tax Appellate Tribunal (GSTAT). This will further authorise CAs to recommend and represent the case on behalf of their clients effectively across all stages of GST adjudication and appellate processes.

CA. Prasanna Kumar D, ICAI President, has appreciated the collective contribution of CA. Umesh Sharma, Chairman; CA. Rajendra Kumar P, Vice-Chairman; and the members of the GST & Indirect Taxes Committee of ICAI, in revising this comprehensive and key publication.