As per the Government of India, Ministry of Finance (Department of Revenue) notification dated 24th April 2025, several important amendments and updates have been made to the GST Appellate Tribunal rules. The following textual corrections and clarifications are made:
(i) In Chapter XIV, Rule 115(1), the phrase “Notwithstanding anything contained in the foregoing Chapters I to XIV, except as may be otherwise provided by order by the President,” shall now read as “Notwithstanding anything contained in the foregoing chapter I to Chapter XIV, except as may be otherwise provided by order by the President, the provisions of this rule shall apply.”
(ii) In the schedule of fees for Interlocutory Applications, the reference to Rule “118(2)” shall be read as “119(2)”.
(iii) In GSTAT FORM-05, the citation “[See rule 6 and 81]” shall now read as “[See rule 81]”.
(iv) In Rule 2(b), the phrase “section sub-section” shall be corrected to “sub-section”.
(v) In Rule 103(5), the requirement that “Every order or judgement or notice shall bear the seal of the Appellate Tribunal” is modified to exclude orders passed online and digitally signed.