New · TaxCorp e-book

GSTAT Law and Procedure

The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 — rule by rule, with the checklists you actually file with.

1,120pages
124rules, all of them
15chapters, the notification's own
10 Aug 2026law stated as at

Buy for ₹199 Read a sample chapter

₹599 introductory price ₹199 · one year · free with any TaxCorp subscription

The rule and the commentary on it, in one place

Every rule, in full

Each chapter opens with the rule reproduced word for word from the official Gazette, then explains it. You are never reading a paraphrase, and you never need the bare notification open beside the book to check what it actually says.

Theory and practice in the same chapter

Each rule chapter runs the same eight sections: what the rule says, what it does, its anatomy, how it interlocks with the CGST Act and Rules, the failure modes, and a checklist. You can read it to understand the scheme, or open it at 9 p.m. the night before a filing.

What the Rules do not answer

Part O.9 lists the open questions honestly instead of papering over them. Where the notification is silent or two provisions pull against each other, the book says so and tells you what to do about it.

Read these chapters free, in full

No sign-up, no email. Judge the writing before you spend anything.

Part B Rule 3. Computation of time period 1,894 words Part C Rule 21. Documents required to accompany Form of appeal 2,622 words

Contents in full

All 124 rules, in the notification's own order, so the book can be read alongside the Gazette without a mapping table.

Part A — The frame

A.1 Why this Part comes first free
A.2 The Tribunal — section 109
A.3 Who sits, and who may not appear — section 110
A.4 The procedural charter — section 111
A.5 The right of appeal, limitation and condonation — section 112(1) to (6)
A.6 Pre-deposit — section 112(8), (9) and section 115
A.7 What the Tribunal may do — section 113
A.8 Outward — sections 117 to 121
A.9 What the 2025 Rules govern — and what they do not
A.10 How to read a rule in this book
A.11 Checklist — before you open the Rules at all
A.12 In one line

Part B — Preliminary, and the Tribunal’s own powers · rules 1–17

Rule 1. Short title and commencement
Rule 2. Definitions
Rule 3. Computation of time period free
Rule 4. Format of order or direction or ruling
Rule 5. Official seal of the Appellate Tribunal
Rule 6. Custody of the records
Rule 7. Sittings of Bench
Rule 8. Sitting hours of the Appellate Tribunal
Rule 9. Working hours of office
Rule 10. Inherent powers
Rule 11. Calendar
Rule 12. Listing of cases
Rule 13. Power to exempt
Rule 14. Power to extend time
Rule 15. Powers and functions of the Registrar
Rule 16. Power of adjournment
Rule 17. Delegation powers of the President

Part C — Instituting an appeal · rules 18–37

Rule 18. Filing of appeals
Rule 19. Date of presentation of appeals
Rule 20. Contents of an appeal Form
Rule 21. Documents required to accompany Form of appeal free
Rule 22. Endorsement and verification
Rule 23. Translation of documents
Rule 24. Endorsement and scrutiny of petition or appeal or document
Rule 25. Registration of admitted appeals
Rule 26. Ex-parte amendments
Rule 27. Calling for records
Rule 28. Production of authorization for and on behalf of an applicant or respondent or party
Rule 29. Interlocutory applications
Rule 30. Procedure on production of defaced, torn or damaged documents
Rule 31. Grounds which may be taken in appeal
Rule 32. Rejection or amendment of Form of appeal
Rule 33. Who may be joined as respondents
Rule 34. Endorsing copies to the party
Rule 35. Filing of Form of cross-objections, applications or replies to appeals or applications
Rule 36. Filing of reply and other documents by the respondents
Rule 37. Filing of rejoinder

Part D — Cause list and service · rules 38–40

Rule 38. Preparation and publication of daily cause list
Rule 39. New cause list and adjournment of cases on account of non-sitting of an Appellate Tribunal
Rule 40. Service of notices and communication

Part E — The hearing · rules 41–52

Rule 41. Hearing of appeal
Rule 42. Action on appeal for appellant's default
Rule 43. Hearing of appeals ex parte
Rule 44. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal
Rule 45. Production of additional evidence
Rule 46. Production of evidence by Affidavit
Rule 47. Adjournment of appeal
Rule 48. Proceedings to be open to public
Rule 49. Procedure for filing of and disposal of interlocutory application
Rule 50. Appeal referred to larger Bench
Rule 51. Order to be signed and dated
Rule 52. Publication of orders

Part F — Record, registers, files and retention · rules 53–66

Rule 53. Court diary
Rule 54. Order sheet
Rule 55. Maintenance of court diary
Rule 56. Statutes or citations for reference
Rule 57. Calling of cases in court
Rule 58. Regulation of court work
Rule 59. Registers to be maintained
Rule 60. Arrangement of records in pending matters
Rule 61. Contents of main file
Rule 62. Contents of process file
Rule 63. Contents of execution file
Rule 64. File for miscellaneous applications
Rule 65. Preservation of Record
Rule 66. Retention, Preservation and Destruction of records

Part G — Inspection of record · rules 67–71

Rule 67. Inspection of the records
Rule 68. Grant of inspection
Rule 69. Application for grant of inspection
Rule 70. Mode of inspection
Rule 71. Maintenance of register of inspection

Part H — Authorised representatives · rules 72–77

Rule 72. Appearance of authorised representative
Rule 73. Consent for engaging or change of authorised representative (Duly stamped as per the respective High Court rules)
Rule 74. Restrictions on appearance
Rule 75. Restriction on party's right to be heard
Rule 76. Empanelment of special authorised representatives by the Appellate Tribunal
Rule 77. Professional dress for the authorised representatives

Part I — Affidavits · rules 78–83

Rule 78. Title of affidavits
Rule 79. Form and contents of the affidavit
Rule 80. Persons authorised to attest
Rule 81. Affidavits of illiterate, visually challenged persons
Rule 82. Identification of deponent
Rule 83. Annexures to the affidavit

Part J — Discovery, production, return of documents · rules 84–87

Rule 84. Application for production of documents, form of summons
Rule 85. Suo motu summoning of documents
Rule 86. Marking of documents
Rule 87. Return and transmission of documents

Part K — Witnesses and commissions · rules 88–98

Rule 88. Procedure for examination of witnesses, issue of Commissions
Rule 89. Examination in camera
Rule 90. Form of oath or affirmation to witness
Rule 91. Form of oath or affirmation to interpreter
Rule 92. Officer to administer oath
Rule 93. Form recording of deposition
Rule 94. Numbering of witnesses
Rule 95. Grant of discharge certificate
Rule 96. Witness allowance payable
Rule 97. Records to be furnished to the Commissioner
Rule 98. Taking of specimen handwriting, signature etc

Part L — Disposal and pronouncement of orders · rules 99–114

Rule 99. Disposal of Cases
Rule 100. Operative portion of the order
Rule 101. Corrections
Rule 102. Power to impose Costs
Rule 103. Pronouncement of Order
Rule 104. Pronouncement of order by any one member of the Bench
Rule 105. Authorising any member to pronounce order
Rule 106. Recusal
Rule 107. Enlargement of time
Rule 108. Rectification of Order
Rule 109. General power to amend
Rule 110. Making of entries by Court officer
Rule 111. Transmission of order by the Court officer
Rule 112. Format of order
Rule 113. Indexing of case files after disposal
Rule 114. Copies of orders in library

Part M — Electronic filing and hybrid proceedings · rules 115–115

Rule 115. Electronic filing and processing of appeals and applications, etc

Part N — Registers, higher-court orders, fees, costs, dress, residual powers · rules 116–124

Rule 116. Register of appeals, petitions, etc
Rule 117. Placing of order of Hon’ble Supreme Court and Hon’ble High Courts before the Appellate Tribunal
Rule 118. Registrar to ensure compliance of Hon’ble Supreme Court or Hon’ble High Courts orders
Rule 119. Fees
Rule 120. Award of costs in the proceedings
Rule 121. Dress for the Members
Rule 122. Dress for the parties
Rule 123. Removal of difficulties and issuance of directions
Rule 124. Inspection of the State Benches

Part O.1 — Practice annexures

Part O.1 — Limitation ready-reckoner

Part O.2 — Practice annexures

Part O.2 — Master filing checklist · Part O.3 — Defect table

Part O.6 — Practice annexures

Part O.6 — Timeline of an appeal

Part O.7 — Practice annexures

Part O.7 — Drafting formats

Part O.8 — Practice annexures

Part O.8 — Adjournment, default and *ex parte*: one decision tree

Annexure 1 — Forms, registers and the Schedule of Fees

Annexure 1 — Forms, registers and the Schedule of Fees

Part P — Table of Authorities

Part P — Table of Authorities

One price, one year

₹599 ₹199 67% off

The complete book online for twelve months
The PDF, watermarked to you, to download and keep
Free with any TaxCorp subscription — if you subscribe to any module, don't buy this

Buy for ₹199

You'll be asked to sign in first, so the book stays attached to your account.