India’s CBIC Notifies GST Appellate Tribunal (Procedure) Rules, 2025

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The Central Board of Indirect Taxes and Customs (CBIC), 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. These rules detail the procedures for filing, managing, and adjudicating appeals before this quasi-judicial body.

As part of the Goods and Services Tax (GST) framework, India’s Union Ministry of Finance has introduced the GST Appellate Tribunal (Procedure) Rules, 2025, to streamline the process of resolving tax-related disputes in the country.

The notification states that the rules took effect on April 24, 2025. The procedural framework is divided into 11 chapters, encompassing 70 distinct rules and four designated forms, with the objective of promoting uniformity, procedural clarity, and digital efficiency in the functioning of the Tribunal.

Key procedural frameworks outlined

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The updated rules were published in Gazette Notification No. 256(E) on April 24, 2025. Under Section 111 of the Central Goods and Services Tax Act, 2017, such rules have been mentioned and shall control the process and operations of the GST Appellate Tribunal.

The new rules lay out procedures across nine critical areas:

  1. Electronic filing: Appeals are to be filed through the GSTAT portal using Form GSTAT-01. To check out the GST Appellate Tribunal’s new website, click here: efilingGSTAT
  2. Scrutiny and registration: Appeals will be reviewed, defects addressed, and registered by the registrar.
  3. Listing and scheduling: Rules are in place for cause list management, listing protocols, and daily scheduling.
  4. Interlocutory applications: It includes procedures for handling stay requests, condonation of delay, and amendments.
  5. Hearing protocols: Covers conduct of hearings, including ex parte proceedings and applications for restoration.
  6. Documentary submissions: Guidelines for submitting affidavits, evidence, and additional materials.
  7. Summons and document production: Authorizes the Tribunal to summon and require document submissions.
  8. Courtroom decorum: Sets standards for attire and behavior for members and legal representatives.
  9. Tribunal powers: Allows the tribunal to issue directions, modify records, and correct errors.

ALSO READ: India’s GST Compliance Changes from April 1, 2025: All You Need to Know

Internal tribunal operations

The GST Tribunal’s internal operations will be guided by specific forms such as the Order Sheet (Form GSTAT-02) and the Cause List/Court Diary Registers (CDR-01 and CDR-02). This systematic approach is expected to improve GST litigation by enabling quicker, more uniform, and digitally driven dispute resolution in India.

Expansion of GSTAT benches and circuits

In August 2023, the Union Finance Ministry issued a revised notification for the establishment of the Principal and State Benches of the GST Appellate Tribunal, with retrospective effect from September 1, 2023. 

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The latest notification, introduced in April 2025, introduces a new column titled ‘sitting/circuit,’ reaffirming the location of the Principal Bench in New Delhi. Additionally, 31 state benches have been sanctioned, supported by 63 judicial members and 33 technical members across the central government and state government levels.

Leadership and jurisdictional scope

Retired Justice Sanjaya Kumar Mishra has been appointed as the president of India’s GST Appellate Tribunal. The Principal Bench in Delhi will address interstate disputes, while state benches will handle all other matters, including GST rate-related issues. Parties dissatisfied with the tribunal’s decisions retain the right to approach the high courts and the Supreme Court.

Operational guidelines for circuit benches

India’s GST Tribunal’s circuit locations will be activated based on the volume of appeals from specific regions, as determined by the President of GSTAT. Cities designated as circuit locations include the following:

  • Smaller circuits: Panaji (Goa), Puducherry, Aizawl (Mizoram), Agartala (Tripura), and Kohima (Nagaland).
  • Major circuits: Mumbai (Maharashtra), Chennai (Tamil Nadu), and Kolkata (West Bengal).
  • Additional sitting locations: Visakhapatnam (Andhra Pradesh), Rajkot (Rajasthan), Hissar (Haryana), Srinagar (Jammu and Kashmir), Thiruvananthapuram (Kerala), Thane (Maharashtra), Chhatrapati Sambhajinagar (Maharashtra), Chandigarh, Coimbatore (Tamil Nadu), Prayagraj (Uttar Pradesh), and Agra (Uttar Pradesh).

Each additional sitting will be handled by a judicial member and a technical member.

Importance of GST tribunals

Designed as specialized forums for resolving GST-related disputes, these tribunals are key to delivering efficient, fair, and expert-driven adjudication. Despite initial legal and administrative hurdles that delayed their setup, the establishment of 31 benches across the country is expected to alleviate pressure on high courts and accelerate the resolution of tax matters, thereby upholding transparency, equity, and legal integrity in the taxation system.

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