A.10 How to read a rule in this book

Citation. r.21(1) is a rule of the GSTAT (Procedure) Rules, 2025. s.112(6) is a section of the CGST Act, 2017. CGST r.110(5) is a rule of the CGST Rules, 2017.

Never write a bare "rule 110". Both instruments have one. CGST r.110 is Appeal to the Appellate Tribunal and its sub-rule (5) carries the fee; GSTAT r.110 is Making of entries by Court officer. Rule 21(2) itself trips on this, and so does item 3 of the Schedule of Fees. A submission that cites "rule 110" before a Tribunal governed by a rule 110 of its own will be read against the person who made it.

Naming. The Rules say "Appellate Tribunal". The portal and the trade say GSTAT. This book uses GSTAT in prose and "Appellate Tribunal" inside quoted rule text.