Centre Notifies Corrections to GSTAT Rules
The Centre notifies corrections to GSTAT Rules to fix drafting errors and clarify appeal procedures. If you’re planning to file an appeal with the GST Appellate Tribunal (GSTAT), these updates are important. Let’s break them down in simple terms.
What Are GSTAT Rules?
- GSTAT = GST Appellate Tribunal, set up under Section 109 of CGST Act, 2017
- Handles second-stage appeals after orders by Appellate Authority
- New rules notified in 2023 and 2025 for procedure, forms and time limits
What Corrections Were Notified?
On 18 June 2025, the Ministry of Finance issued a Corrigendum to correct errors in:
- GSTAT (Appointment and Conditions of Service of President and Members) Rules, 2024
- GSTAT (Procedure) Rules, 2025
Key corrections:
| Correction Area | What Changed |
|---|---|
| Form GSTAT-5 | Technical mistakes corrected for appeal filing |
| Terminology | Corrected inconsistent wording |
| Reference Numbers | Aligned rule numbers with CGST Act |
Official source: CBIC GST Notifications
Updated Form GSTAT-5
Taxpayers must use the corrected Form GSTAT-5 to file an appeal against the First Appellate Authority’s order. Key points:
- Submit within 3 months from receipt of order
- Include certified copy of order appealed against
- Pay required fee and pre-deposit as per Section 112 CGST Act
Legal Reference
- Section 112, CGST Act, 2017: Governs appeals to GSTAT
- Rule 5, GSTAT (Procedure) Rules, 2025: Covers form, fee, and documents
Example Case: In XYZ Traders vs. State Tax Officer (2025), the High Court highlighted that procedural errors can delay appeals. Updated rules prevent such delays.
Expert Tip
Practical advice:
Always download the latest GSTAT forms directly from the CBIC portal. Using old forms may cause rejection of your appeal.
Quick Steps to File GSTAT Appeal
- Download corrected Form GSTAT-5
- Fill in details accurately
- Attach certified order copy
- Pay pre-deposit
- Submit within 3 months
FAQs
Q1: Where to find the updated Form GSTAT-5?
On the CBIC Official GST Portal under GSTAT section.
Q2: Can an appeal be filed online?
Yes, once GSTAT goes fully online, appeals can be e-filed. Currently, physical filing is allowed.
Q3: What happens if I use the old form?
Your appeal might be rejected or delayed. Always check the latest version.
Summary
The Centre notifies corrections to GSTAT Rules, including an updated Form GSTAT-5 and fixes in rule wording. Taxpayers must use the corrected form, file within 3 months, and follow new procedures to avoid appeal delays.