GSTAT Committee Recommends Significant Procedural Reforms

The Committee for Resolution of Representations received from various Trade and Bar Associations, constituted by the Goods and Services Tax Appellate Tribunal (GSTAT), held its third and fourth meetings on 29 May and 1 June 2026.

The Committee examined representations received from stakeholders and recommended several amendments to the GSTAT (Procedure) Rules, 2025 covering appeal filing, document verification, scrutiny of defects, interlocutory applications, cause lists and other procedural aspects. 

The recommendations are intended to streamline tribunal practice and enhance procedural certainty for taxpayers and practitioners.