Overview

• The GST Appellate Tribunal (GSTAT) procedural rules, effective April 24, 2025, mandate digital filings and hybrid hearings for all appeals and applications.
• The GSTAT portal is now live, enabling electronic submissions and processing of documents, with two users and one e-appeal already registered.
• Urgent filings submitted before noon will be listed for hearing the next working day, with exceptions for late submissions up to 3:00 pm requiring special approval.
• The tribunal operates with a Principal Bench in New Delhi and 31 State Benches, with hearings scheduled daily from 10:30 am to 4:30 pm and administrative offices open from 9:30 am to 6:00 pm.
• Experts highlight the new rules as a significant step toward enhancing taxpayer confidence, reducing procedural delays, and modernizing India's indirect tax litigation framework.