Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Rule 115 mandates electronic filing and processing of appeals through GSTAT portal with digital signatures</h1> Rule 115 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 mandates electronic filing and processing of appeals and applications through the GSTAT portal. All appeals, applications, replies, and documents must be uploaded electronically with digital signatures and verification. The Appellate Tribunal will conduct proceedings, issue notices, and maintain records electronically through the portal. Hearings may be conducted physically or electronically with the President's permission. Final order summaries must be uploaded in specified format, establishing a comprehensive digital framework for tribunal operations.