Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
Chapter-wise Practical Guide
A clear, practice-oriented walkthrough of all fifteen chapters of the GSTAT Procedure Rules, connected to the actual GSTAT e-Filing portal workflow — written for Chartered Accountants, advocates, tax professionals and law students.
From the Bare Act to the portal screen
Each chapter below explains its purpose, walks through its important rules in plain English with an example and a caution, and — where relevant — links the rule to the matching step on the GSTAT e-Filing portal.
Read by chapter
Use the tabs to open any of the fifteen chapters. Each rule group expands to show explanation, practice, example and caution.
Follow the filing
The workflow section turns the e-Filing manual into a 16-step timeline from login to the 16-digit acknowledgement.
Check the tables
Six reference tables summarise chapters, key rules, the workflow, document readiness, fees and the defect timeline.
Look it up
The glossary, forms list and fees schedule give quick answers without hunting through the Gazette text.
Chapter-wise practical guide
Fifteen chapters of the GSTAT (Procedure) Rules, 2025. Tap a chapter; tap any rule to expand it.
Preliminary
Names the rules, fixes when they came into force, and defines the vocabulary used everywhere else in the rule-book.
Rules 1–2What the rule says
These are the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, notified under section 111 of the CGST Act, 2017 (G.S.R. 256(E), dated 24 April 2025). They came into force on the date of their publication in the Official Gazette.
What it means in practice
Any reference to “the Procedure Rules” in GSTAT practice means this 2025 rule-book. It governs how the Tribunal functions — not the substantive question of GST liability.
What the rule says
Rule 2 defines the working vocabulary, including: Act (CGST / SGST / UTGST Act); adjudicating authority; Appellate Tribunal (established under s.109); authorised representative (including a person authorised by vakalatnama under s.116); Bench; certified copy; GSTAT Portal; Interlocutory application; Member (includes President and Vice-President); party (includes respondent); President, Principal Bench, State Bench and Vice-President. Words not defined here take their meaning from the Act and the Rules.
What it means in practice
Read any later rule together with these definitions. For instance, a “certified copy” need not be court-attested — it includes a copy authenticated by the department or by the authorised representative of a party.
Powers and Functions
How the Tribunal computes time, issues and seals orders, sits and works, and what the Registrar and President may do.
Rules 3–17What the rule says
When a period is prescribed or fixed, the first day (from which the period runs) is excluded; and if the last day falls on a day the office is closed, that day and any following closed days are also excluded.
What it means in practice
This is the standard exclude-the-first-day, roll-forward-from-a-holiday rule. It quietly protects filings that would otherwise fall due on a holiday.
What the rule says
Every ruling, order, summons or process is issued in the name of the President or Member and signed by the Registrar (or an authorised officer), dated and sealed where issued physically. The official seal stays in the Registrar’s custody, and the Registrar holds the records — nothing leaves custody without the Tribunal’s leave.
What it means in practice
The Registrar is the gatekeeper of the record. If you need a document released from the file, that requires the Tribunal’s leave.
What the rule says
Benches sit at locations notified by the Central Government. Sitting hours are ordinarily 10.30 a.m.–1.30 p.m. and 2.30 p.m.–4.30 p.m.; administrative offices work 9.30 a.m.–6.00 p.m. The yearly working calendar is decided by the President and Members.
What it means in practice
Plan personal appearances and registry visits around these hours; the President can vary them.
What the rule says
Nothing in the rules limits the Tribunal’s inherent power to make orders necessary to meet the ends of justice or to prevent abuse of its process.
What it means in practice
Where the rules are silent, the Tribunal can still act to prevent injustice or misuse of process.
What the rule says
An urgent matter filed before 12:00 noon, complete in all respects, is listed the next working day; in exceptional cases it may be received up to 3:00 p.m. for next-day listing with specific permission.
What it means in practice
If you need an early date, file complete and file early in the day. Incomplete urgent filings will not get the next-day slot.
What the rule says
On sufficient cause, the Tribunal may exempt a party from any requirement of these rules and give practice directions; it may also extend time for any act, even after the time has already expired.
What it means in practice
Missing a rule-based deadline is not automatically fatal — a reasoned request for extension or exemption can be made.
What the rule says
The Registrar runs day-to-day administration; notifies the filing procedure; registers and scrutinises appeals, petitions and applications; receives applications for amendment, summons, substituted service and inspection; maintains records and manages the registry.
What it means in practice
Most pre-hearing, administrative interactions are with the Registrar — registration, scrutiny, inspection and service all sit here.
What the rule says
Adjournments are normally sought before the Bench; the Registrar adjourns only if so directed. The President may delegate functions to the Vice-President, and Registrar functions to a Joint, Deputy or Assistant Registrar.
What it means in practice
Address an adjournment request to the Bench. Knowing the delegation map tells you which officer can act on a given request.
Institution of Appeals – Procedure
The heart of filing: how an appeal is drafted and presented, what must accompany it, how defects are scrutinised and cured, registration, respondents, replies and rejoinders.
Rules 18–37What the rule says
An appeal is filed online on the GSTAT Portal in the prescribed Form. The cause title reads “In the Goods and Service Tax Appellate Tribunal”; the appeal is in numbered paragraphs; party details appear at the start. One appeal suffices even if the impugned order dealt with several show-cause notices or demands — but a separate appeal is needed for each order-in-original, and each aggrieved person files separately.
What it means in practice
Draft cleanly with numbered paragraphs and full party particulars. Do not try to combine multiple persons or multiple original orders into one appeal.
What the rule says
The Registrar endorses the date of presentation. Grounds of appeal are numbered consecutively and typed in double space on A4; every Form and application is neatly paged, indexed and tagged in a separate folder, signed and verified, with documents certified as true copies.
What it means in practice
Presentation discipline matters: double-spaced, numbered grounds, paged and indexed. Sloppy paperwork invites a scrutiny defect.
What the rule says
Every appeal must carry a certified copy of the order appealed against (and of any appeal/revision order plus the original order) with all relevant and relied-upon documents. The fee specified under rule 110(5) of the CGST Rules is paid online and a final acknowledgement is issued by the Portal. Defective document sets can be returned for rectification, and all documents must be legible, paged, indexed and tagged.
What it means in practice
Assemble the certified order copies and relied-upon documents before you start the online filing, and keep them legible and indexed.
What the rule says
The authorised representative’s name and signature appear at the foot of the appeal and pleadings, signed and verified by the party. A non-English document must be accompanied by a certified English translation, and a matter is not set down for hearing until the parties confirm all relied-upon documents are in (or translated into) English.
What it means in practice
If you rely on a vernacular document, file a certified English translation early — it can otherwise stall the hearing.
What the rule says
On scrutiny, a defective appeal or document is returned for compliance. The defect must be cured within seven working days of return; the Registrar may allow further time up to thirty days. Failure can lead the Registrar to decline registration; after a hearing, the Bench may accept or reject the appeal.
What it means in practice
Treat a defect memo as urgent. The base window is seven working days, extendable by the Registrar up to thirty days.
What the rule says
On admission, the appeal is numbered and registered. Arithmetical, clerical and similar errors may be rectified by the Registrar — but not ex parte once the respondent has appeared. The Registrar calls for records if so directed, and a person signing on behalf of a party produces the authorisation letter for verification.
What it means in practice
Once respondents appear, even clerical corrections need notice. Carry proper authorisation if you sign for a party.
What the rule says
Every interlocutory application — for stay, direction, rectification, condonation of delay, early hearing, exemption or extension — must contain the information in GSTAT FORM-01, comply with the prescribed requirements, and be supported by an affidavit.
What it means in practice
Interim relief is sought through a properly drawn FORM-01 with a supporting affidavit, not by a loose letter.
What the rule says
Damaged or torn documents are noted in the index. The appellant is confined to pleaded grounds unless the Tribunal grants leave (with natural justice on any new ground). The Registrar may accept a defective Form and allow cure within thirty days, failing which it may be rejected. In an appeal by a private party the Commissioner is the respondent; copies of the appeal and documents are endorsed to the respondent and the Commissioner.
What it means in practice
Plead every ground you may need; new grounds require leave. Identify the correct respondent (usually the Commissioner).
What the rule says
Cross-objections and applications are registered and numbered like appeals. A respondent may file a reply within one month and serve it on the applicant; where the reply states new facts, the Bench may allow a rejoinder, filed on the Portal with an advance copy to the respondent within one month.
What it means in practice
Watch the one-month windows for reply and rejoinder, and always serve advance copies on the other side.
Cause List
How the daily cause list is built, the order of priority for listing, and how notices and communications are served.
Rules 38–40What the rule says
The Registrar prepares and publishes the next working day’s cause list (information as in GSTAT CDR-01) on the notice board and the Portal before close of working hours. The order of priority is: pronouncement of orders → clarification → admission → orders/directions → part-heard (latest first) → numerical order. The list shows the Bench, coram, parties and the representatives on each side.
What it means in practice
Check the Portal cause list the evening before. Your matter’s category (admission, part-heard, etc.) tells you roughly when it will be taken up.
What the rule says
If a holiday is declared or the Bench cannot sit (for example, a Member is unavailable), a fresh daily cause list is prepared or matters are adjourned, and the change is notified on the notice board and the Portal.
What it means in practice
A listed date can move if the Bench does not assemble — always re-check the Portal before travelling.
What the rule says
Notices may be served by any mode in section 169 of the Act; the “common portal” for this purpose means the GSTAT Portal. Where respondents are too many or scattered, substituted service may be directed. Service on an authorised representative is treated as proper service.
What it means in practice
Keep your Portal account and the AR’s details current — electronic service through the Portal is effective service.
Hearing of Appeal
The conduct of the hearing — order of arguments, default and ex parte, additional evidence and affidavits, public hearings, and signing and publication of orders.
Rules 41–52What the rule says
On the fixed day (or any adjourned day) the appellant is heard first; the Tribunal then hears the respondent if necessary, and the appellant is entitled to reply.
What it means in practice
Prepare to open and to reply — the appellant both leads and closes the argument.
What the rule says
If the appellant does not appear, the Tribunal may dismiss the appeal for default or decide it on merits; a default dismissal can be set aside and the appeal restored on sufficient cause. If the respondent does not appear, the appeal may be heard ex parte.
What it means in practice
Never miss a listed date casually. A default dismissal is restorable only on showing sufficient cause for absence.
What the rule says
On the death, insolvency or winding-up of a party, the appeal abates unless the successor-in-interest applies for continuance within sixty days (extendable for sufficient cause).
What it means in practice
If a party dies or becomes insolvent during the appeal, move quickly — the continuance application has a sixty-day window.
What the rule says
Parties cannot produce additional evidence as of right. The Tribunal may, for recorded reasons, allow documents, witnesses or affidavits where needed to decide the matter or where the lower authority denied a fair opportunity. Evidence may be taken on affidavit, with cross-examination (including by video conferencing) where natural justice requires.
What it means in practice
Build your complete evidentiary record at the adjudication and first-appeal stages. Fresh evidence before the Tribunal is the exception.
What the rule says
The Tribunal may adjourn on terms at any stage. Proceedings are open to the public (subject to exceptions). Interlocutory-application rules apply mutatis mutandis. A difference of opinion among Members is referred by the President to a larger Bench.
What it means in practice
Hearings are ordinarily public; a split Bench leads to a larger-Bench reference rather than a stalemate.
What the rule says
Every order is in writing, signed and dated by the Members of the Bench; the last date of hearing is typed on the first page. For a reserved order, the date of the final order is the date of pronouncement. Orders fit for publication may be released on terms.
What it means in practice
The pronouncement date governs a reserved order. Reportable orders may be published by the Tribunal.
Record of Proceedings
How the court diary, order sheet and day-to-day court record are maintained for every matter.
Rules 53–58What the rule says
The Court Officer keeps a diary (information as in GSTAT CDR-02) and an order sheet (GSTAT FORM-02) recording all orders; orders are in English and signed by the Members, while routine orders are signed by the Court Officer. A court diary is also maintained on the Portal, recording each sitting and whether a matter is adjourned, part-heard, heard, or reserved.
What it means in practice
Every order and event is captured in the order sheet and diary — the authoritative trail of what happened on each date.
What the rule says
Before the day’s proceedings, parties or representatives give the Court Officer a list of citations (or full-text copies) they may rely on. Cases are called in serial order. The Deputy/Assistant Registrar ensures smooth functioning, decorum, and immediate transmission of orders.
What it means in practice
Hand over your list of authorities before the case is called, and expect matters to be taken up in cause-list order.
Maintenance of Registers
The registers and file structure that hold the Tribunal’s records, and how long records are preserved.
Rules 59–66What the rule says
Three registers are maintained day-to-day (online/offline): the register of un-numbered petitions or appeals (GSTAT-CDR-03), the register of petitions or appeals (GSTAT-CDR-04), and the register of interlocutory applications (GSTAT-CDR-05).
What it means in practice
Provisional (un-numbered) and admitted (numbered) appeals live in different registers — useful when tracking a filing’s status.
What the rule says
The record of each matter is divided into four parts — main file, miscellaneous application file, process file and execution file — each with specified contents (index, order sheet, pleadings, evidence, processes, execution papers, etc.).
What it means in practice
Knowing the four-part structure helps you locate exactly which file holds an order sheet, a process, or an execution paper.
What the rule says
Physical records in the record room are preserved for five years after the final order; the registry maintains the record (including orders and directions) for fifteen years after the final order, after which records are weeded out. The record keeper scrutinises and indexes records within three days.
What it means in practice
Two retention clocks run: five years for physical records, fifteen years for the registry’s record of orders.
Inspection of Record
How a party or representative inspects case records — application, fee, timing and the conduct of inspection.
Rules 67–71What the rule says
A party or authorised representative applies to the Registrar in GSTAT-FORM-03 with the prescribed fee. Inspection of a pending or decided case is allowed only on the Registrar’s order. The application is presented at the registry between 10.30 a.m. and 1.30 p.m., two days before the date sought, and not on (or just before) a hearing date.
What it means in practice
Plan inspection ahead: file FORM-03 with the fee at least two clear days before, and not around your hearing date.
What the rule says
Inspection is done under supervision in fixed hours (10.30 a.m.–12.30 p.m. and 2.30 p.m.–4.30 p.m.), without dislocating, damaging or marking the records. A Register of Inspection (GSTAT-CDR-06) is maintained, signed by the person inspecting.
What it means in practice
Inspection is a supervised reading exercise — take notes, but make no marks on the record.
Appearance of Authorised Representative
Who may appear, how to enter appearance, the restrictions on changing or conflicting representation, and professional dress.
Rules 72–77What the rule says
No legal practitioner or authorised representative may appear or act before the Tribunal unless a vakalatnama, Memorandum of Appearance or letter of authorisation — containing the information in GSTAT FORM-04 — is filed, duly executed by or for the party.
What it means in practice
File your FORM-04 Memorandum of Appearance (with the authorisation) before you act in the matter.
What the rule says
A new representative enters a pending case only with the written consent of the representative on record, or with the Tribunal’s permission after revocation. A representative who advised or drew pleadings for one side cannot appear for the opposite interest without permission, and the party’s own right to be heard may be restricted where a representative is engaged.
What it means in practice
If you take over a brief, obtain consent or seek permission, and steer clear of conflict-of-interest situations.
What the rule says
The Tribunal may draw up a panel of authorised representatives, valuers or experts to assist it. Representatives appear in the professional dress prescribed by their Code of Conduct.
What it means in practice
The Tribunal can call on empanelled experts; appear in your professional dress as your governing body prescribes.
Affidavits
The title, form, attestation, special-deponent certification and annexures for affidavits used before the Tribunal.
Rules 78–83What the rule says
Every affidavit is titled “Before the Goods and Services Tax Appellate Tribunal (GSTAT)” followed by the cause title, conforms to Order XIX rule 3 of the CPC, 1908, and is sworn or affirmed before an advocate or notary who affixes an official seal.
What it means in practice
Use the correct GSTAT title and have the affidavit sworn before an advocate or notary, not merely signed.
What the rule says
Where the deponent is illiterate, visually challenged or unfamiliar with the affidavit’s language, the attester certifies that it was read, explained or translated (GSTAT FORM-05). If the deponent is unknown to the attester, identity is testified by a known person. Annexures are referenced and endorsed by the attester.
What it means in practice
For special deponents, the FORM-05 certification is essential, and annexures must be properly marked and endorsed.
Discovery, Production and Return of Documents
Summoning, marking and returning documents, largely on Code of Civil Procedure lines.
Rules 84–87What the rule says
Discovery, production and return of documents are governed by the CPC, 1908. An application for summons to produce documents is on plain paper setting out the document and its relevance; a summons to a public officer uses GSTAT FORM-06. The Tribunal may suo motu summon public documents.
What it means in practice
To compel a document, show its relevance; for a public officer’s document, use FORM-06 addressed to the department head.
What the rule says
Documents are marked by series: the appellant’s as ‘A’, the respondent’s as ‘B’, and the Tribunal’s exhibits as ‘C’. Documents are returned on a numbered application subject to conditions, but not after the records are destroyed.
What it means in practice
Track which series your documents fall in, and apply for return before records are weeded out.
Examination of Witnesses and Issue of Commissions
How witnesses are summoned, sworn, examined and paid, and how commissions are issued.
Rules 88–98What the rule says
CPC Orders XVI and XXVI apply to summoning witnesses, examining on oath, and issuing commissions. The Tribunal may examine a witness in camera. Set forms of oath/affirmation apply to witnesses and interpreters, and the oath is administered by the Court Officer.
What it means in practice
Witness procedure mirrors the CPC; sensitive testimony can be taken in camera.
What the rule says
A deposition is recorded in GSTAT FORM-07 and each page is initialled by the Members; the applicant’s witnesses are numbered ‘PW’ and the respondent’s ‘RW’; a discharged witness may be given a certificate in GSTAT FORM-08.
What it means in practice
Evidence is captured in FORM-07; remember the PW/RW numbering and the FORM-08 discharge certificate.
What the rule says
Witnesses and interpreters are paid allowances; the party seeking a summons deposits the estimated amount before issue. Records needed for a commission are furnished to the Commissioner, and the Commissioner may take specimen handwriting, signature or fingerprints.
What it means in practice
Budget for witness allowances — deposit the estimated sum with the Registrar before the summons issues.
Disposal of Cases and Pronouncement of Orders
How orders are made, signed, pronounced, rectified, formatted, indexed and archived.
Rules 99–114What the rule says
After a reasonable opportunity of being heard, the Tribunal passes such orders as it thinks fit, and may summarily dismiss an appeal for recorded reasons. The operative portion is stated in the last paragraph; each Member initials every page and correction; costs may be imposed on a defaulting party.
What it means in practice
Read the last paragraph for the operative direction, and note that costs can follow default or abuse of process.
What the rule says
An order is in writing, signed and dated, and pronounced as soon as practicable but not later than thirty days from the final hearing (excluding vacations/holidays). A certified copy is given to the parties. Any Member may pronounce the order, and the President may authorise another Member to pronounce it.
What it means in practice
Expect pronouncement within thirty working days of the final hearing, and collect the certified copy for limitation purposes.
What the rule says
A Member recuses for a personal, familial, professional or prior-capacity connection. The Tribunal may enlarge time in the interest of justice. Clerical or accidental errors are rectified on application in GSTAT FORM-01 within one month of the final order; the Tribunal may amend defects within thirty days of completed pleadings.
What it means in practice
A genuine slip in the order is fixed by a rectification application (FORM-01) within one month — not by re-arguing the case.
What the rule says
On pronouncement, the Court Officer makes endorsements and diary entries (CDR-02) and transmits the order to the Deputy/Assistant Registrar and then the Registrar. Orders are typed on A-4 foolscap with set margins; files are indexed in the prescribed Format of Indexing and sent to the records room; copies go to the library.
What it means in practice
The post-pronouncement chain explains how and when a certified copy reaches you and how the file is archived.
Electronic Filing and Hybrid Proceedings
Makes the GSTAT Portal the default channel for filing, processing and conducting proceedings, and enables hybrid (physical or electronic) hearings.
Rule 115What the rule says
Notwithstanding the earlier chapters (except as the President may order), every appeal or application is uploaded on the GSTAT Portal; scrutiny, notices, communications and summons are electronic and signed as provided on the Portal; replies and documents are signed, verified and uploaded electronically; all proceedings are conducted and recorded on the Portal; a summary of the final order is uploaded in the CGST-prescribed form; and hearings may be held physically or, with the President’s permission, electronically.
What it means in practice
This rule is the legal foundation for the entire e-Filing manual — everything from filing to hearing runs through the Portal.
Miscellaneous
Higher-court registers, fees, costs, dress, removal of difficulties and inspection of State Benches.
Rules 116–124What the rule says
A register is maintained for appeals/petitions to the Supreme Court (GSTAT CDR-07) and High Courts (GSTAT CDR-08); orders of the Supreme Court or High Courts are placed before the President and the same Bench, and the Registrar ensures expeditious compliance.
What it means in practice
Where the Tribunal’s order is carried to a higher court, that journey is tracked in CDR-07/CDR-08 and acted upon by the Registrar.
What the rule says
Fees are payable as in the Schedule of Fees; no fee is payable on a petition or reference by a departmental authority. Fees for petitions, appeals and applications are paid on the GSTAT Portal in the manner provided there.
What it means in practice
Budget the right fee from the Schedule, and note that departmental filings are fee-exempt; pay online on the Portal.
What the rule says
The Tribunal may award costs (including exemplary costs for abuse of process). Dress is prescribed for Members and for parties/representatives, with a summer relaxation (black coat dispensed with from 15 April to 31 August). The President may issue directions to remove difficulties, and may inspect (or nominate a Member to inspect) the State Benches.
What it means in practice
Mind the dress code and its summer relaxation; the President’s residual power fills genuine procedural gaps.
GSTAT e-Filing Workflow in Practice
The appeal-filing journey on the GSTAT portal, step by step, exactly as set out in the uploaded user manual (v2.7). This is the practical face of Chapter XIV (Rule 115).
Login to the GSTAT e-Filing portal
Click Login, enter your User ID, password and the captcha, then click Login to reach the dashboard.
Open Appellant Corner → Filing → Appeal Filing
From the menu, click Appellant Corner, then Filing, then Appeal Filing.
Accept the disclaimer
Read the GSTAT declaration and click Confirm to proceed.
Enter Order Details (ARN / CRN)
Enter the ARN/CRN of the impugned order and click Submit, then Confirm. If ARN/CRN is available, details are auto-fetched from GSTN; if not, enter them manually.
Fill Basic Details (Act & Section)
Select the Act and the section under which the appeal is filed; you can add more than one Act, then click Save and Next.
Enter Case Details
Provide the case details on this tab.
Confirm Appellant Details
Appellant details are auto-populated; review them.
Add Respondent(s)
Enter respondent details and click Save; the name appears in the list. More than one respondent can be added.
Add Representative (or In-Person)
Add the representative’s details and click Save (the name appears in the list), or select In-Person.
Enter Demand Details & pre-deposit
Fill Demand Confirmed (APL-04) — auto-fetched if ARN/CRN is available, else manual — and Demand Admitted & Disposed. You may claim amount exempted and enter pre-deposit exemption (up to 100%) before filing; full or partial payment is shown.
Make the pre-deposit payment (Offline / Online)
Offline: enter the Bharatkosh reference number and total amount paid, click Save & Continue, then Proceed to final submit. Online: click Continue → Proceed to Pay → Confirm → select bank → acknowledge; you are redirected back with a payment row.
Upload Documents
Upload the PDF files (Appeal, Affidavits, Annexure, etc.), select the Document Type, preview the content, view the list of uploaded documents, and click Next.
Complete the Checklist
Answer Yes / No / N/A against each checklist statement, add remarks, then click Save and Next.
Preview and Final Submit
The complete APL-05 form is shown for confirmation; select the document and click Final Submit.
Verification (APL-02A)
The APL-02A verification page is shown on submission.
Provisional Acknowledgement
A receipt is generated with a 16-digit filing number, with print and download options — this completes the e-filing.
Re-filing workflow
Where the registry returns a defect (Rule 24), the portal’s Re-filing flow lets you view the defect, edit and re-upload, and submit afresh.
Open Re-filing
From Appellant Corner, click Re-filing. Click View Defect to open the PDF of the defect, then Click to edit to make changes.
Edit & re-upload
On the Document Upload page, select the Document Type (a pop-up lists mandatory points), then upload the corrected document.
Preview & download APL-05
Preview the filing; at the end of the preview, download the APL-05 form using the Download PDF button.
Final Submit
Click Final Submit to file the cured appeal; an acknowledgement is shown.
Reference tables
Six tables summarising the chapters, key rules, the filing workflow, document readiness, fees and the defect timeline.
| Chapter | Title | Rules | Core focus |
|---|---|---|---|
| Chapter I | Preliminary | Rules 1–2 | Names the rules, fixes when they came into force, and defines the vocabulary used everywhe… |
| Chapter II | Powers and Functions | Rules 3–17 | How the Tribunal computes time, issues and seals orders, sits and works, and what the Regi… |
| Chapter III | Institution of Appeals – Procedure | Rules 18–37 | The heart of filing: how an appeal is drafted and presented, what must accompany it, how d… |
| Chapter IV | Cause List | Rules 38–40 | How the daily cause list is built, the order of priority for listing, and how notices and … |
| Chapter V | Hearing of Appeal | Rules 41–52 | The conduct of the hearing — order of arguments, default and ex parte, additional evidence… |
| Chapter VI | Record of Proceedings | Rules 53–58 | How the court diary, order sheet and day-to-day court record are maintained for every matt… |
| Chapter VII | Maintenance of Registers | Rules 59–66 | The registers and file structure that hold the Tribunal’s records, and how long records ar… |
| Chapter VIII | Inspection of Record | Rules 67–71 | How a party or representative inspects case records — application, fee, timing and the con… |
| Chapter IX | Appearance of Authorised Representative | Rules 72–77 | Who may appear, how to enter appearance, the restrictions on changing or conflicting repre… |
| Chapter X | Affidavits | Rules 78–83 | The title, form, attestation, special-deponent certification and annexures for affidavits … |
| Chapter XI | Discovery, Production and Return of Documents | Rules 84–87 | Summoning, marking and returning documents, largely on Code of Civil Procedure lines. |
| Chapter XII | Examination of Witnesses and Issue of Commissions | Rules 88–98 | How witnesses are summoned, sworn, examined and paid, and how commissions are issued. |
| Chapter XIII | Disposal of Cases and Pronouncement of Orders | Rules 99–114 | How orders are made, signed, pronounced, rectified, formatted, indexed and archived. |
| Chapter XIV | Electronic Filing and Hybrid Proceedings | Rule 115 | Makes the GSTAT Portal the default channel for filing, processing and conducting proceedin… |
| Chapter XV | Miscellaneous | Rules 116–124 | Higher-court registers, fees, costs, dress, removal of difficulties and inspection of Stat… |
| Rule | Heading | Practical effect |
|---|---|---|
| Rule 3 | Computation of time | Exclude the first day; roll forward from a closed day. |
| Rule 18 | Filing of appeals | File online; one appeal per order-in-original; no joint appeals. |
| Rule 21 | Documents to accompany | Certified copy of the order + relied-upon documents + fee; Portal acknowledgement. |
| Rule 24 | Scrutiny and defects | Cure defects in 7 working days, extendable up to 30 days. |
| Rule 29 | Interlocutory applications | Stay/condonation etc. via FORM-01 with an affidavit. |
| Rule 38 | Daily cause list | Published in CDR-01 on the Portal with a fixed priority order. |
| Rule 42/43 | Default / ex parte | Non-appearance can mean default dismissal (restorable) or ex parte. |
| Rule 45 | Additional evidence | Not as of right; allowed only for recorded reasons. |
| Rule 103 | Pronouncement | Order within 30 days of final hearing (excluding vacations); certified copy to parties. |
| Rule 115 | Electronic filing | Filing, processing and hearings run through the GSTAT Portal. |
| Step | Portal screen | What you do | Why it matters |
|---|---|---|---|
| 1 | Login to the GSTAT e-Filing portal | Click Login, enter your User ID, password and the captcha, then click Login to reach the dashboard. | Secure, authenticated access is the entry point to all filing. |
| 2 | Open Appellant Corner → Filing → Appeal Filing | From the menu, click Appellant Corner, then Filing, then Appeal Filing. | It routes you to the correct module; Application Filing is a separate flow. |
| 3 | Accept the disclaimer | Read the GSTAT declaration and click Confirm to proceed. | Agreement to the declaration is mandatory before filing. |
| 4 | Enter Order Details | Enter the ARN/CRN of the impugned order and click Submit, then Confirm. If ARN/CRN is available, details are auto-fetched from GSTN; if not, enter them manually. | This identifies the order you are appealing and seeds the rest of the form. |
| 5 | Fill Basic Details | Select the Act and the section under which the appeal is filed; you can add more than one Act, then click Save and Next. | It fixes the statutory basis and jurisdiction of the appeal. |
| 6 | Enter Case Details | Provide the case details on this tab. | It builds the substantive case record for the appeal. |
| 7 | Confirm Appellant Details | Appellant details are auto-populated; review them. | Correct appellant identity (GSTIN, address) avoids later defects. |
| 8 | Add Respondent | Enter respondent details and click Save; the name appears in the list. More than one respondent can be added. | Reflects Rule 33 — the Commissioner is ordinarily the respondent. |
| 9 | Add Representative | Add the representative’s details and click Save (the name appears in the list), or select In-Person. | Links to Rule 72 / FORM-04 — only a duly authorised representative may act. |
| 10 | Enter Demand Details & pre-deposit | Fill Demand Confirmed (APL-04) — auto-fetched if ARN/CRN is available, else manual — and Demand Admitted & Disposed. You may claim amount exempted and enter pre-deposit exemption (up to 100%) before filing; full or partial payment is shown. | The pre-deposit is what makes the appeal maintainable. |
| 11 | Make the pre-deposit payment | Offline: enter the Bharatkosh reference number and total amount paid, click Save & Continue, then Proceed to final submit. Online: click Continue → Proceed to Pay → Confirm → select bank → acknowledge; you are redirected back with a payment row. | Completes the statutory pre-deposit and records proof on the Portal. |
| 12 | Upload Documents | Upload the PDF files (Appeal, Affidavits, Annexure, etc.), select the Document Type, preview the content, view the list of uploaded documents, and click Next. | It places the certified copies and relied-upon documents on record (Rule 21). |
| 13 | Complete the Checklist | Answer Yes / No / N/A against each checklist statement, add remarks, then click Save and Next. | The checklist is designed to minimise mistakes and scrutiny defects. |
| 14 | Preview and Final Submit | The complete APL-05 form is shown for confirmation; select the document and click Final Submit. | This is your last opportunity to catch an error before filing. |
| 15 | Verification | The APL-02A verification page is shown on submission. | It confirms the integrity of the submitted appeal. |
| 16 | Provisional Acknowledgement | A receipt is generated with a 16-digit filing number, with print and download options — this completes the e-filing. | It is your proof of filing and the reference for all follow-up. |
| Item | Source rule | Readiness note |
|---|---|---|
| Certified copy of impugned order | Rule 21 | Mandatory; with lower orders where applicable. |
| Relevant / relied-upon documents | Rule 21 | Legible, paged, indexed and tagged. |
| English translation of vernacular docs | Rule 23 | Certified translation before the matter is set for hearing. |
| Appeal fee (rule 110(5)) | Rule 21 / 119 | Paid online on the Portal; acknowledgement issued. |
| Pre-deposit payment | e-Filing manual | Via Bharatkosh (offline) or online; exemption up to 100% can be entered. |
| Memorandum of appearance | Rule 72 / FORM-04 | Filed where a representative acts. |
| Checklist responses | e-Filing manual | Yes / No / N/A with remarks, to minimise defects. |
| Matter | Relevant rule | Fee |
|---|---|---|
| Application for inspection of records | Rule 67 | ₹5,000 |
| Interlocutory applications | Rule 118(2) | ₹5,000 |
| Appeals to GSTAT | Rule 110(5), CGST Rules | As per rule |
| Application under any other unspecified provision | — | ₹5,000 |
| Certified true copy of final order (other parties) | — | ₹5 per page |
| Stage | Rule | What happens |
|---|---|---|
| Scrutiny on filing | Rule 24(1) | Defective appeal/document returned for compliance. |
| Base cure window | Rule 24(1) | Comply within 7 working days of return. |
| Extended cure window | Rule 24(2)/32 | Registrar may allow up to 30 days. |
| Failure to cure | Rule 24(3) | Registrar may decline to register the appeal. |
| Bench stage | Rule 24(4) | After hearing, the Bench may accept or reject the appeal. |
| Online cure | e-Filing manual | Re-filing: View Defect → Edit → re-upload → Final Submit. |
Flowchart, mind map & timeline
The appeal journey, the chapter structure, and the practical filing timeline at a glance.
A. Appeal journey — filing to order
Based on the Procedure Rules (filing → scrutiny → registration → cause list → hearing → order) and the e-Filing manual.
B. Chapter-structure mind map
The fifteen chapters of the GSTAT (Procedure) Rules, 2025, grouped by theme.
C. Practical filing timeline
The portal workflow compressed into one horizontal track, from login to acknowledgement.
Prescribed forms and registers
The GSTAT forms and CDR registers prescribed by the rules, with the rule each one is tied to.
GSTAT Forms (FORM-01 to FORM-08)
Interlocutory application (stay, condonation, rectification, etc.).
Order sheet maintained by the Court Officer.
Application to the Registrar for inspection of records.
Memorandum of appearance for an authorised representative.
Certification where the deponent is illiterate, blind or unfamiliar with the language.
Summons for production of documents by a public officer.
Deposition of a petitioner’s or respondent’s witness.
Certificate of discharge of a witness.
Registers & cause list (CDR-01 to CDR-08)
Daily cause list.
Court diary.
Register of provisional (un-numbered) appeals.
Register of appeals.
Register of interlocutory applications.
Register of inspection.
Register — Supreme Court matters.
Register — High Court matters.
What to pay and what to carry
The Schedule of Fees appended to the rules, alongside the document-readiness checklist drawn from Rules 21–23 and the manual.
| Matter | Relevant rule | Fee |
|---|---|---|
| Application for inspection of records | Rule 67 | ₹5,000 |
| Interlocutory applications | Rule 118(2) | ₹5,000 |
| Appeals to GSTAT | Rule 110(5), CGST Rules | As per rule |
| Application under any other unspecified provision | — | ₹5,000 |
| Certified true copy of final order (other parties) | — | ₹5 per page |
| Item | Source rule | Readiness note |
|---|---|---|
| Certified copy of impugned order | Rule 21 | Mandatory; with lower orders where applicable. |
| Relevant / relied-upon documents | Rule 21 | Legible, paged, indexed and tagged. |
| English translation of vernacular docs | Rule 23 | Certified translation before the matter is set for hearing. |
| Appeal fee (rule 110(5)) | Rule 21 / 119 | Paid online on the Portal; acknowledgement issued. |
| Pre-deposit payment | e-Filing manual | Via Bharatkosh (offline) or online; exemption up to 100% can be entered. |
| Memorandum of appearance | Rule 72 / FORM-04 | Filed where a representative acts. |
| Checklist responses | e-Filing manual | Yes / No / N/A with remarks, to minimise defects. |
Glossary of GSTAT procedural terms
Defined and used in the Procedure Rules and the e-Filing manual.
- Appellate Tribunal
- The Goods and Services Tax Appellate Tribunal established under section 109 of the CGST Act (Rule 2(c)).
- Authorised representative
- A person appointed to appear for the Commissioner, or a person authorised in writing or by vakalatnama under section 116 to present a party’s case (Rule 2(d)).
- Bench
- The Bench of the Appellate Tribunal referred to in section 109 of the CGST Act (Rule 2(e)).
- Certified copy
- The original order/document received by a party, or a copy authenticated by the department or by the authorised representative of a party (Rule 2(f)).
- GSTAT Portal
- The web portal specified by an order of the President for the functioning of the Tribunal (Rule 2(i)); the channel for e-filing under Rule 115.
- Interlocutory application
- An application in an already-instituted appeal or proceeding, other than execution — filed in FORM-01 (Rule 2(j), Rule 29).
- Cause list
- The daily list of cases for hearing, prepared and published by the Registrar in CDR-01 on the notice board and Portal (Rule 38).
- Registrar
- The officer responsible for day-to-day administration, registration, scrutiny and records of the Tribunal (Rule 15).
- Cross-objection
- An objection filed by a respondent, registered and numbered like an appeal (Rule 35).
- Rejoinder
- The appellant’s reply to new facts raised in the respondent’s reply, filed on the Portal within one month (Rule 37).
- Ex parte
- A hearing decided in the absence of the respondent who did not appear when the appeal was called (Rule 43).
- Pre-deposit
- The amount payable before an appeal is filed; the Portal allows entry of exemption (up to 100%) and payment via Bharatkosh or online (e-Filing manual).
- Recusal
- A Member stepping aside from a case due to a relationship or prior involvement that makes participation inappropriate (Rule 106).
- Commission
- A direction to examine witnesses or produce documents through an authority, under CPC Orders XVI and XXVI (Chapter XII).
The ten things to remember
File online
Every appeal is filed on the GSTAT Portal in the prescribed form (Rules 18, 115).
One order, one appeal
Separate appeal for each order-in-original and each aggrieved person (Rule 18).
Certified copies + fee
Attach certified copies and relied-upon documents; pay the rule-110(5) fee (Rule 21).
Clear the pre-deposit
Enter exemption (up to 100%) and pay via Bharatkosh or online before submit (manual).
Cure defects fast
7 working days to cure, extendable to 30; use Re-filing online (Rule 24).
Use FORM-01 for interim relief
Stay, condonation, rectification etc. go in FORM-01 with an affidavit (Rule 29).
Do not miss a date
Non-appearance risks default dismissal (restorable) or ex parte (Rules 42–43).
Evidence below, not above
Additional evidence at the Tribunal is allowed only for recorded reasons (Rule 45).
Watch the 30 days
Orders are pronounced within 30 days of final hearing, excluding vacations (Rule 103).
Keep the acknowledgement
Filing ends with a 16-digit acknowledgement — save and print it (manual).
Digital E-Filing Coach · Amanuddin Education — GST & Law learning resources.
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