GST Appellate Tribunal (GSTAT) Procedure Rules

This guide walks you through how the tribunal is structured, how appeals through the GSTAT portal will work, and what these new procedure rules mean for you in 2026, in simple, practical language.

What Are GSTAT Procedure Rules and Why Do They Matter?

The GST Appellate Tribunal (GSTAT) is the specialised goods and service tax appellate body set up under the GST framework – similar in spirit to the old Service Tax Appellate Tribunal, but designed purely for GST.

The GSTAT procedure rules lay down:

• How appeals and applications are to be filed
• How proceedings in the appellate tribunal will be conducted
• Roles of the Registrar, benches, and tribunal officials
• How hearings, adjournments, rectifications, and orders will work

In short, these procedural rules turn the idea of a GST tribunal into a functioning GST tribunal that can actually hear and decide GST appeal matters. For businesses, this means: a clear path to challenge orders after the first appellate stage, within the GST system itself.

Background: How and When GSTAT Was Notified

The GST tribunal has been talked about since the early years of India’s GST, but its actual operationalization took time.

• The tribunal framework was established in 2023, but it needed detailed gstat rules and procedure rules to truly function.
• The Central Government has notified the goods and services tax appellate rules under section 111 of the Central Goods and Services Tax Act (often referred to as section 111 of the central goods…).
• Key notifications came around 15th February 2024, with rules becoming effective from April 24 (practically aligning towards April 2025 for full roll-out in many places).

These rules were issued by the Department of Revenue, and they mark the long-awaited operationalization of the GST appellate tribunal – a major milestone in India’s indirect tax framework and indirect tax dispute resolution system.

Read More: GSTAT Appeals under GST: A Practical Guide to the Goods and Services Tax Appellate Tribunal

Structure of the GST Appellate Tribunal

Under the CGST Act, the GST appellate tribunal is designed as a multi-layered tribunal:

• A Principal Bench (often located in New Delhi)
• 31 State Benches across various states and union territories

Key elements:

• Each bench consists of Judicial and Technical Members – a judicial member and technical member(s) from Centre/State.
• The President of the GSTAT (President of the tribunal) oversees its functioning from the Principal Bench.
• The appellate tribunal shall hear appeals against orders passed by the appellate authority or revisional authority under the goods and services tax act.

This structure aims to make India’s GST dispute resolution more accessible, with state benches hearing local matters while key issues may go before the principal bench.

Digital-First Approach: GSTAT Portal and Electronic Filing

One of the most important themes of the GSTAT procedure rules is the shift to a digital-first system.

The rules:

• Mandate electronic filing of appeals – the appeal to the appellate tribunal must be filed online.
• Specify that appeals through the GSTAT portal must be filed online on the GSTAT portal in the prescribed form under the rules (such as GSTAT Form-01, or in alignment with Form GST APL-05, depending on integration).
• Emphasise electronic filing and processing – the filing and processing of appeals will largely be conducted through the GSTAT portal.

In simple terms:

If you want to challenge an order before GSTAT, the appeal must be filed electronically, via the notified gstat portal, in the prescribed form under the rules.

This shift to online on the GSTAT portal is designed to:

• Speed up processing of appeals and conduct of proceedings
• Reduce paperwork and physical visits
• Bring consistency to proceedings in the appellate tribunal across India

What Do the GSTAT Procedure Rules Cover?

The gstat procedure rules 2025 (building on notifications from 2023–2024 and effective in 2025) cover a wide range of procedural aspects, including:

• Filing of appeals and cross-objections
• Role and powers of the Registrar
• Listing of cases and cause list management
• Appearance by authorized representative (CA, advocate, etc.)
• Electronic filing of appeals and documents
• Hearing formats – physical, virtual, or appellate tribunal in hybrid mode
• Orders, rectification, and corrections

They also specify how:

• Appeals and conduct of proceedings will be handled
• Matters pertaining to the appellate tribunal will be managed administratively
• The tribunal may issue directions or make orders in the interest of justice

These rules introduce structure and predictability to gst appellate tribunal practice, similar to what existed for service tax matters before the Service Tax Appellate Tribunal.

Recommended: GST Appeals with GST Appellate Tribunal: Complete Guide for 2025

Filing an Appeal Before GSTAT: Practical Flow

Although exact formats evolve, here’s a simplified view of what the filing and processing of appeals looks like under the GSTAT rules:

• Identify the Order You’re Appealing Against
• Typically, an order passed by the appellate authority (first appeal) or revisional authority under the CGST / SGST laws.
• Prepare Grounds of Appeal
• List the issues: classification, valuation, place of supply, input tax credit, etc.
• Mention why the orders passed by the appellate authority are incorrect in law or facts.
• File Appeal Online
• The appeal must be filed online on the GSTAT portal in the prescribed form (e.g., APL-05 / GSTAT Form-01)
• Include details of the tax act / CGST Act, period in question, and disputed tax.
• Attach Supporting Documents
• Orders of lower authorities, show cause notices, grounds, evidence, etc.
• Any additional documents as per gstat rules.
• Pay Applicable Fee & Pre-Deposit (if required)
• As mandated under the CGST framework and related rules.
• Track Status via GSTAT Portal
• The cause list and hearing dates are managed electronically.
• Notices and communication may be served through the gstat portal as part of the electronic filing and processing system.

By formal design, appeals through the GSTAT portal align with the wider GSTN and India’s GST digital architecture.

Hearings: Physical, Virtual, and Hybrid Mode

The GSTAT procedure rules recognise modern working realities and court practices:

Hearings before the appellate tribunal can be:

• Physical (in-person at state benches or the principal bench)
• Virtual (video conferencing)
• Or in hybrid mode – some people in person, others online

The rules clarify when the tribunal shall hold open court hearings and when the tribunal in chambers can decide certain applications or procedural matters.

This flexibility is meant to:

• Speed up resolving pending GST appeals
• Support a more efficient GST dispute resolution system within the indirect tax framework

Rectification, Interim Relief and Tribunal Powers

Under the GSTAT rules and the goods and services tax act:

• The tribunal may entertain interlocutory applications (for stay, clarification, or interim relief) during the proceeding.
• In certain cases, the tribunal retains the power to rectify its own orders for apparent mistakes – reinforcing fairness and natural justice.
• The appellate tribunal in hybrid mode or otherwise can pass reasoned orders which may later be tested before the High Court or higher forums.

These powers, together with clear procedure rules, make GSTAT a central pillar in India’s indirect tax and gst dispute resolution system.

Why These Procedure Rules Matter for Businesses in 2026

From a business point of view, the GSTAT procedure rules are not just technical fine print. They directly affect how you defend yourself against:

• Large GST demands and penalties
• Issues of classification, valuation, or place of supply
• ITC denials under central goods and services tax and state laws
• Legacy service tax-linked disputes now migrating into the GST framework

Key benefits of a functioning GST tribunal with clear procedural rules:

• Clarity – You know how and where to file, what timelines apply, and how the proceedings in the appellate tribunal will run.
• Speed – A dedicated body improves timelines vs overloaded courts, helping address unwarranted tax demands.
• Consistency – As GSTAT becoming operational and operationalization of the GST appellate system grows, similar disputes get decided more uniformly across the country.
• Digital Efficiency – With electronic filing of appeals, appeals and conduct of proceedings are easier to track, manage, and document.

Final Thoughts: Getting Ready for GSTAT in 2026

As GSTAT evolves into a fully functioning GST tribunal, businesses will increasingly find themselves using this forum to challenge complex GST issues.

To be ready:

• Keep your documentation and litigation files organised for easy electronic filing.
• Work with experienced professionals who understand both tax act provisions and procedural rules.
• Track notifications and updates about the gstat portal and any refinements to gstat procedure rules beyond April 2025.

💼 At DSRV India, we help clients navigate the full lifecycle of GST disputes – from departmental audits and first appeals to preparing and filing appeals before the GST Appellate Tribunal (GSTAT).

👉 If you’re dealing with a major GST dispute and expect it may go up to the tribunal, now is the right time to get your facts, documentation and strategy aligned with the new GSTAT procedure rules.