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    <title>Form of oath or affirmation to witness</title>
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    <description>Witnesses examined under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 are to be administered an oath or affirmation in a specified standard form. The wording requires the witness to swear in the name of God, or solemnly affirm, that the statement to be made is truth, the whole truth, and nothing but the truth.</description>
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      <description>Witnesses examined under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 are to be administered an oath or affirmation in a specified standard form. The wording requires the witness to swear in the name of God, or solemnly affirm, that the statement to be made is truth, the whole truth, and nothing but the truth.</description>
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