GOODS AND SERVICES TAX APPELLATE TRIBUNAL (PROCEDURE) RULES, 2025.
CHAPTER-I
PRELIMINARY
Rule-1 Short title, extent and commencement.
Rule-2 Definitions.
CHAPTER-II
POWERS AND FUNCTIONS 
Rule-3 Computation of time period.
Rule-4 Format of order or direction or ruling.
Rule-5 Official seal of the Appellate Tribunal.
Rule-6 Custody of the records.

Rule-7

Sittings of Bench.
Rule-8 Sitting hours of the Appellate Tribunal.
Rule-9 Working hours of office.
Rule-10 Inherent powers.
Rule-11 Calendar.
Rule-12 Listing of cases.
Rule-13 Power to exempt.
Rule-14 Power to extend time.
Rule-15 Powers and functions of the Registrar.
Rule-16 Power of adjournment.
Rule-17 Delegation powers of the President.

CHAPTER III
INSTITUTION OF APPEALS - PROCEDURE
Rule-18 Filing of appeals.
Rule-19 Date of presentation of appeals.
Rule-20 Contents of an appeal Form.
Rule-21 Documents required to accompany Form of appeal.
Rule-22 Endorsement and verification.
Rule-23 Translation of documents.
Rule-24 Endorsement and scrutiny of petition or appeal or document.
Rule-25 Registration of admitted appeals.
Rule-26 Ex-parte amendments.
Rule-27 Calling for records.
Rule-28 Production of authorization for and on behalf of an applicant or respondent or party.
Rule-29 Interlocutory applications.
Rule-30 Procedure on production of defaced, torn or damaged documents.
Rule-31 Grounds which may be taken in appeal.
Rule-32 Rejection or amendment of Form of appeal.
Rule-33 Who may be joined as respondents.
Rule-34 Endorsing copies to the party.
Rule-35 Filing of Form of cross-objections, applications or replies to appeals or applications.
Rule-36 Filing of reply and other documents by the respondents.
Rule-37 Filing of rejoinder.

CHAPTER IV
CAUSE LIST
Rule-38 Preparation and publication of daily cause list.
Rule-39 New cause list and adjournment of cases on account of non-sitting of an Appellate Tribunal.
Rule-40 Service of notices and communication.

CHAPTER V
HEARING OF APPEAL
Rule-41 Hearing of appeal.
Rule-42 Action on appeal for appellant’s default.
Rule-43 Hearing of appeals ex parte.
Rule-44 Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal.
Rule-45 Production of additional evidence.
Rule-46 Production of evidence by Affidavit.
Rule-47 Adjournment of appeal.
Rule-48 Proceedings to be open to public
Rule-49 Procedure for filing of and disposal of interlocutory application.
Rule-50 Appeal referred to larger Bench.
Rule-51 Order to be signed and dated.
Rule-52 Publication of orders.

CHAPTER-VI
RECORD OF PROCEEDINGS
Rule-53 Court diary.
Rule-54 Order sheet.
Rule-55 Maintenance of court diary.
Rule-56 Statutes or citations for reference.
Rule-57 Calling of cases in court.
Rule-58 Regulation of court work.
CHAPTER-VII
MAINTENANCE OF REGISTERS
Rule-59 Registers to be maintained.
Rule-60 Arrangement of records in pending matters.
Rule-61 Contents of main file.
Rule-62 Contents of process file.
Rule-63 Contents of execution file.
Rule-64 File for miscellaneous applications.
Rule-65 Preservation of Record.
Rule-66 Retention, Preservation and Destruction of records.

CHAPTER VIII
INSPECTION OF RECORD
Rule-67 Inspection of the records.
Rule-68 Grant of inspection.
Rule-69 Application for grant of inspection.
Rule-70 Mode of inspection.
Rule-71 Maintenance of register of inspection.

CHAPTER IX
APPEARANCE OF AUTHORISED REPRESENTATIVE
Rule-72 Appearance of authorised representative.
Rule-73 Consent for engaging or change of authorised representative (Duly stamped as per the respective High Court rules).
Rule-74 Restrictions on appearance.
Rule-75 Restriction on party’s right to be heard.
Rule-76 Empanelment of special authorised representatives by the Appellate Tribunal.
Rule-77 Professional dress for the authorised representatives.

CHAPTER X
AFFIDAVITS
Rule-78 Title of affidavits.
Rule-79 Form and contents of the affidavit.
Rule-80 Persons authorised to attest.
Rule-81 Affidavits of illiterate, visually challenged persons.
Rule-82 Identification of deponent.
Rule-83 Annexures to the affidavit.

CHAPTER XI
DISCOVERY, PRODUCTION AND RETURN OF DOCUMENTS
Rule-84 Application for production of documents, form of summons.
Rule-85 Suo motu summoning of documents.
Rule-86 Marking of documents.
Rule-87 Return and transmission of documents.

CHAPTER XII
EXAMINATION OF WITNESSES AND ISSUE OF COMMISSIONS
Rule-88 Procedure for examination of witnesses, issue of Commissions.
Rule-89 Examination in camera.
Rule-90 Form of oath or affirmation to witness.
Rule-91 Form of oath or affirmation to interpreter.
Rule-92 Officer to administer oath.
Rule-93 Form recording of deposition.
Rule-94 Numbering of witnesses.
Rule-95 Grant of discharge certificate.
Rule-96 Witness allowance payable.
Rule-97 Records to be furnished to the Commissioner.
Rule-98 Taking of specimen handwriting, signature etc.

CHAPTER XIII
DISPOSAL OF CASES AND PRONOUNCEMENT OF ORDERS
Rule-99 Disposal of Cases.
Rule-100 Operative portion of the order.
Rule-101 Corrections.
Rule-102 Power to impose Costs.
Rule-103 Pronouncement of Order.
Rule-104 Pronouncement of order by any one member of the Bench.
Rule-105 Authorising any member to pronounce order.
Rule-106 Recusal.
Rule-107

Enlargement of time.
Rule-108 Rectification of Order.
Rule-109 General power to amend.
Rule-110 Making of entries by Court officer.
Rule-111 Transmission of order by the Court officer.
Rule-112

Format of order.
Rule-113 Indexing of case files after disposal.
Rule-114 Copies of orders in library.

CHAPTER XIV
ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODE

Rule-115

Electronic filing and processing of appeals and applications, etc.

CHAPTER XV
MISCELLANEOUS
Rule-116 Register of appeals, petitions, etc.
Rule-117 Placing of order of Hon’ble Supreme Court and Hon’ble High Courts before the Appellate Tribunal.
Rule-118 Registrar to ensure compliance of Hon’ble Supreme Court or Hon’ble High Courts orders.
Rule-119 Fees.
Rule-120 Award of costs in the proceedings.
Rule-121 Dress for the Members.
Rule-122 Dress for the parties.
Rule-123 Removal of difficulties and issuance of directions.
Rule-124 Inspection of the State Benches.