RECENT GSTAT RELATED UPDATES..

Recently Central Government has notified the Goods and Services Tax Appellate Tribunal, Group 'A' and 'B' Posts Recruitment Rules, 2026 for appointment of different levels of staff in various benches of GSTAT. Further, GSTAT has issued Standard Operative Procedure (SOP) for Transfer of Appeals and Reply Filing by Respondents.

The write-up provides that gist of rules and SOP's here under:

GSTAT Group 'A' & 'B' Posts Recruitment Rules, 2026

Ministry of Finance, Government of India has notified the Goods and Services Tax Appellate Tribunal, Group 'A' and 'B' Posts Recruitment Rules, 2026

• These rules shall apply to the posts specified in Schedule.
• It prescribes posts, clarification and level in pay matrix, age limit for direct recruits, educational and other qualifications and disqualifications.
• It specifies such rules for the post of Registrar, Financial, Advisor, Deputy / Assistant Registrar, Assistant / Legal Assistant and others.
• These shall come into force from 23.09.2026.

[Source: Gazette Notification Ref. G.S.R. 838(E)-CGST dated 23.09.2026

issued by Ministry of Finance (Department of Revenue)]

Standard Operating Procedure for Transfer of Appeals in GSTAT

GSTAT has issued an SOP providing a mechanism for consolidating multiple appeals involving an identical question of law that are filed before different GSTAT Benches. Where a taxpayer has multiple GSTINs linked to the same PAN and has filed appeals before different Benches, such appeals can be consolidated through a single Transfer Appeal.

• Procedure for filing Transfer Appeal involves the following steps:

1. Login to the GSTAT Portal.
2. Go to Appellant Corner Transfer of Appeal Filing.
3. Select the relevant GSTIN and view the list of cases.
4. Select the appeals involving an identical question of law and click "Save selected cases".
5. Verify Appellant Details and Respondent Details.
6. Search and select the Representative and proceed to the next step.
7. Upload the required documents.
8. Complete the Final Checklist by selecting Yes/No/NA. Where No/NA is selected, remarks are required.
9. Review the details in the Final Preview and click Final Submit.
10. Upon successful submission, an Acknowledgement Receipt confirming filing of the Transfer Appeal is generated.

• The SOP facilitates centralised consolidation of appeals involving identical questions of law across different GSTAT Benches, thereby providing a structured portal-based mechanism for seeking transfer of such appeals.

(Source: www.gstat.gov.in)

Standard Operating Procedure for Reply Filing by Respondent - GSTAT

GSTAT has prescribed a step-by-step procedure enabling respondents to file replies to appeals filed against them through the GSTAT Portal.

• Procedure for filing Reply involves the following steps:

1. Login to GSTAT Portal and navigate to Respondent Corner File Reply.
2. Select "Search by Case No." and enter the required details, including Security Code, Case Type, Case No., Location and Case Year.
3. Click Search. The relevant case will appear in the list. Click "Click to Upload".
4. A new window will open for uploading the reply document.
5. Select the user's name from the dropdown. Other details will be auto-populated. Select the appropriate E-Sign Utility and choose "Reply" as the Document Type. The portal will display the mandatory upload requirements. Select the file from the system and click Upload.
6. After successful upload, the document will appear in the "Submit Document List", along with details such as Party Name and Document Type. The document can be viewed or deleted before submission.
7. Click Submit. A confirmation message will be displayed confirming successful submission, along with an option to Print Receipt.

• The SOP provides a structured, portal-based mechanism for respondents to search the relevant GSTAT case, upload and e-sign their reply, review the uploaded document, and obtain a submission receipt.

(Source: www.gstat.gov.in)

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