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<h1>Citation filing requirement: parties must provide lists and photocopies of statutes and reports before proceedings commence.</h1> A procedural rule requires parties, authorised representatives, or legal practitioners to furnish to the court officer, before proceedings for the day commence, a list of law journals, reports, statutes and other citations anticipated to be used, and to provide photocopies of the full texts where necessary under the Goods And Services Tax Appellate Tribunal (Procedure) Rules.