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of <h1>Ministry of Finance issues GST Appellate Tribunal Procedure Rules 2025 establishing comprehensive procedural framework</h1> The Ministry of Finance issued the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, establishing comprehensive procedural framework for the GST Appellate Tribunal's functioning. The rules cover tribunal structure, appeal filing procedures, document requirements, hearing processes, and administrative functions. Key provisions include electronic filing through GSTAT portal, specific time limits for various procedures, fee schedules, and detailed formats for various applications. The rules establish working hours, dress codes, record maintenance requirements, and procedures for examination of witnesses. Electronic and hybrid hearing modes are permitted. The rules provide for interlocutory applications, rectification procedures, and compliance mechanisms. Various forms and registers are prescribed for different proceedings, with specific fee structures outlined in the schedule.
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