CBIC Introduces Goods & Services Tax (GST) Appellate Tribunal (Procedure) Rules 2025, Mandates All Appeals To Be Uploaded On GSTAT Portal

CBIC introduced the Goods and Services Tax Appellate Tribunal Procedure Rules, 2025, for the GST Appellate Tribunal. These rules outline the detailed procedures to be followed in filing appeals, conducting hearings, and making decisions before the GSTAT, which is the second appellate authority for GST disputes. The notification of these rules is a crucial step towards making the GSTAT fully operational and providing a structured mechanism for resolving GST-related appeals, ensuring a fair and consistent appellate process for taxpayers.