Part F — Record, registers, files and retention
Rule 60. Arrangement of records in pending matters
Chapter VII · Maintenance of Registers
60.1 The rule
The record of appeal or petition shall be divided into the following four parts and shall be collated and maintained –
(a) main file: (Petition being kept separately);
The rest of this chapter is for subscribers
GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.
- Already subscribe to any TaxCorp module? It is included — just sign in.
- Not a subscriber? Buy the book on its own for ₹199was ₹599