Finance Ministry notifies GST Appellate Tribunal (GSTAT) Rules

The Union Finance Ministry has issued rules for the GST Appellate Tribunal. These rules came into force on the date of their publication in the Official Gazette (April 24, 2025) .

Appeal Filing:

• Appeals must be filed only online via the GSTAT Portal.
• Appeals must include prescribed details and a certified copy of the order appealed against.

Urgent Matters:

• Applications filed before 12:00 noon will be listed on the next working day, if complete.
• In exceptional cases, applications may be accepted after 12:00 noon but before 3:00 p.m., with specific permission of the Appellate Tribunal or its President.

Structure of GSTAT:

• Established under the Central Goods and Services Tax Act, 2017.
• Principal Bench: Located in New Delhi.
• State Benches:
  • Total of 31 benches across States.
  • Appointments: 63 Judicial Members and 33 Technical Members (Centre and States combined).
  • States with Special Allocations:
    • Uttar Pradesh and Maharashtra (with Goa): Three benches each.
    • Gujarat, Karnataka, Rajasthan, Tamil Nadu (with Puducherry): Two benches each.

Chairman:

• Retired Justice Sanjaya Kumar Mishra appointed as the President of GSTAT.

Jurisdiction:

• Principal Bench: Handles inter-state disputes.
• State Benches: Handle all other issues, including GST rates.

Further Appeals:

• Parties aggrieved by GSTAT decisions can escalate to High Courts and Supreme Court.

(Source: BL)