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Mandatory e-filing part of GST appellate tribunal rules

Financial Express Pune

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April 26, 2025

Hybrid Hearing

- FE BUREAU

TO OPERATIONALISE THE Goods and Services Tax Appellate Tribunal (GSTAT), the Centre on Friday notified the GSTAT (Procedure) Rules, which provide for mandatory e-filing of applications and conducting hearings in a hybrid mode.

The rules also provide that any urgent matter filed by an applicant before 12:00 noon shall be listed before the appellate tribunal on the following working day, if the application is complete in all respects.

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