GSTAT Procedure Rules Updated Ministry of Finance Corrigendum
The GSTAT Procedure Rules have been updated by the Ministry of Finance through a recent corrigendum, refining how India’s Goods and Services Tax Appellate Tribunal will operate. This update clarifies filing processes, fees, and certified copy guidelines for taxpayers and consultants.
What Does the Corrigendum Cover?
The corrigendum, published in the Gazette on 18th June 2025, modifies parts of the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members and the Procedure for Discharge of their Functions) Rules, 2025.
Key highlights:
- Correction of typographical errors in the original Schedule of Fees
- Clarification on how certified copies are to be issued
- Alignment with recent High Court directions on time limits
Key Changes in GSTAT Procedure Rules
Revised Schedule of Fees
- Appeals filing fees updated for individual taxpayers, companies, and associations.
- Fee for obtaining certified copies rationalised.
- Specific mention of digital payment modes.
| Purpose | Revised Fee |
|---|---|
| Filing Appeal (Individuals) | ₹1,000 |
| Filing Appeal (Companies) | ₹2,500 |
| Certified Copy per page | ₹10 |
(Source: Ministry of Finance Corrigendum dated 18.06.2025)
Clear Certified Copy Process
The corrigendum aligns with Rule 14 of the GSTAT Procedure Rules:
- Certified copies must be provided within 15 days of application.
- Parties can now apply online and track status via GSTAT’s portal.
(Check the official link: egazette.nic.in)
Why This Matters for Taxpayers
This update removes ambiguities that previously delayed appeals. With clearer fees and defined copy timelines, taxpayers and consultants can plan litigation better.
Expert View: Practical Tip
CA Rohan Mehta, Tax Litigator:
“Always apply for certified copies immediately after an order is pronounced to avoid limitation issues. This corrigendum ensures you can do it online, saving time and cost.”
Summary
The Ministry of Finance has issued a corrigendum updating GSTAT Procedure Rules, revising fees and clarifying certified copy provisions. This ensures smoother GST litigation for taxpayers.
FAQs on GSTAT Procedure Rules
Q1. What is GSTAT?
It’s the Goods and Services Tax Appellate Tribunal — India’s top authority for resolving GST disputes after the High Court.
Q2. Where to find the corrigendum?
On egazette.nic.in, or check Efiletax’s updates section.
Q3. Are fees refundable if appeal succeeds?
Generally, no. Fees are statutory costs and non-refundable.
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