Government notifies GSTAT Tribunal Procedure Rules, 2025

Government notifies GSTAT Tribunal Procedure Rules, 2025

  1. Appeals to be filed online only via the GSTAT portal.
  2. Format, documentation, and timelines strictly defined.
  3. Certified copies of orders are mandatory.
  4. Tribunal working hours: 10:30 AM – 1:30 PM & 2:30 PM – 4:30 PM.
  5. Offices open from 9:30 AM to 6:00 PM on working days.
  6. Daily cause lists to be uploaded on the portal.
  7. Tribunal can condone delays in filing with valid reason.
  8. Ex parte hearings are allowed if parties don’t appear.
  9. Additional evidence accepted only with permission.
  10. Public hearings by default.
  11. Authorized reps must file Power of Attorney.
  12. Final orders to be signed by bench & uploaded.
  13. Tribunal can summon documents or witnesses.
55th GST Council Meeting

We thank the GST Council for accepting many of its recommendations at the 53rd GST Council Meeting in New Delhi

The US-India Tax Forum, a dedicated tax policy forum of USISPF, extends its gratitude to the GST Council for accepting many of our recommendations at the recently held 53rd GST Council Meeting in New Delhi.We also thank Deloitte India Mahesh Jaising for their support in taking forward critical issues with the Ministry of Finance.The recommendations of US-India Tax Forum aimed to address significant ease of doing business challenges and promote investments and economic opportunities in India.We remain committed to building on this momentum, addressing areas for reform in GST 2.0 and advocating for better tax policies to improve the ease of doing business environment.