CBIC Introduces Goods & Services Tax (GST) Appellate Tribunal (Procedure) Rules 2025, Mandates All Appeals To Be Uploaded On GSTAT Portal
The Central Board of Indirect Taxes and Customs (CBIC) through Notification 256(E), under the Union Ministry of Finance, has officially released a comprehensive set of rules outlining the functioning of the Goods and Services Tax (GST) Appellate Tribunal. As per the notification the GST Appellate Tribunal (Procedure) Rules, 2025 took effect on 24th April, 2025. The rules have...
The Central Board of Indirect Taxes and Customs (CBIC) through Notification 256(E), under the Union Ministry of Finance, has officially released a comprehensive set of rules outlining the functioning of the Goods and Services Tax (GST) Appellate Tribunal.
As per the notification the GST Appellate Tribunal (Procedure) Rules, 2025 took effect on 24th April, 2025. The rules have been introduced with an objective of promoting uniformity, procedural clarity and digital efficiency in the functioning of the Appellate Tribunal.
Under Section 111 of the Central Goods and Services Tax Act, 2017, the rules have been mentioned and shall control the process and operations of the Appellate Tribunal.
The GST Appellate Tribunal (Procedure) Rules, 2025 contains 15 chapters which covers procedures from admission of appeals to hearings and final orders.
Also, the Rules make online filing of applications mandatory, provide for hybrid hearings and listing of cases on an urgent basis step that will make adjudication process much easier.
Rule 115(2) says that Every appeal or application to be filed before the Appellate Tribunal shall be uploaded electronically on the GSTAT portal.
As per Rule 48 the proceedings before the Tribunal shall be open to the public.
The sitting hours of the Tribunal will be from 10:30 am to 1:30 pm and from 2:30 pm to 4:30 pm while the administrative offices of the Tribunal will remain open on all working days from 9:30 am to 6:00 pm.