The Union Finance Minister Nirmala Sitharaman chaired the 55th meeting of the GST Council today (21st December 2024) in Jaisalmer, Rajasthan. During the 55th GST Council, the procedural rules for the internal functioning of the GST Appellate Tribunal (GSTAT) were reviewed. The Minister released that the proposed rules which are aimed at streamlining operations and ensuring smooth adjudication, will undergo further examination by the Law Committee before being officially notified. Become PF & ESIC Pro: Basic to Advance Course – Enroll Today The GSTAT serves as a specialized body to resolve disputes related to GST, offering taxpayers a structured platform for appeals beyond the initial appellate authority.

Its establishment aims to enhance the efficiency and uniformity of GST-related adjudications across India. Currently, the procedural framework for the Goods and Services Tax Appellate Tribunal (GSTAT), According to the rules, appeals to the GSTAT are to be filed electronically using FORM GST APL-05 on the common portal. Additionally, hard copies of the appeal, including supporting documents and certified copies of the decision being appealed, must be submitted within seven days to the Registrar. The appeal is considered filed only after a final acknowledgment is issued, indicating the appeal number. Fees for filing depend on the value of tax or penalties involved, capped at ₹25,000, while rectification applications are exempt from fees.

Become PF & ESIC Pro: Basic to Advance Course – Enroll Today The current process also allows appellants to submit additional evidence in exceptional cases, such as when the evidence was earlier denied or when there was sufficient cause for its non-production. The Appellate Tribunal retains the power to call for additional documents or witness examinations to resolve cases effectively. The 55th GST Council meeting was attended by  Union Minister of State for Finance, Shri Pankaj Chaudhary, Ajay Seth ( Revenue Secretary) along with Chief Ministers from Goa, Haryana, Jammu and Kashmir, Meghalaya, and Odisha, and Deputy Chief Ministers from Arunachal Pradesh, Bihar, Madhya Pradesh, and Telangana.