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During the initial six-month filing phase under the GSTAT...

Lenient GSTAT appeal scrutiny eases initial filing defects and clarifies certification rules for digital and scanned documents.

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GST April 11, 2026 Circulars
During the initial six-month filing phase under the GSTAT Procedure Rules, 2025, the Registry of each bench must take a lenient view on appeal scrutiny and raise only substantive defects, not defects of form, so non-prejudicial filing irregularities will not be objected to. It is also clarified that documents generated digitally through the GSTN system do not require certification, while scanned copies of physical documents attached to the appeal must be signed. The order is intended to ease portal-based filing difficulties and applies for the stated initial period.

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Acts Income Tax