GST Appellate Tribunal Practice Manual – Law,Practice & Procedure 1st Edition Nov 25

GST Appellate Tribunal Practice Manual 1st Edition Nov 25

GST Appellate Tribunal Practice Manual 1st Edition Nov 25

Constitution of the GST Appellate Tribunal

Atter long-awaited anticipation, the Goods and Services Tax Appellate Tribunal GSTAT) has finally been constituted, marking a significant, milestone in the evolution of the GST dispute resolution framework in India.

Alongside this, the GST Appellate Tribunal (Procedure) Rules, 2025 have been notified, providing the procedural blueprint for appeals. The Government has also issued notifications regarding the constitution of State Benches, and appointments of Technical and Judicial Members have been made to ensure the effective functioning of the Tribunal.

Additionally, the last date for filing appeals for the earlier period has been notified, ensuring clarity and compliance for taxpayers and authorities alike.

Scope of the Book

“GST Appellate Tribunal Practice Manual Law, Practice & Procedure), 2025” is designed to serve as a Comprehensive guide on the GST Appellate Tribunal and its procedures. It covers :

1. GST Appellate Tribunal (Procedure) Rules, 2025, along with related forms.
2. Notifications, Circulars, Clarifications, and Orders issued in relation to GST appellate matters.
3. Relevant Extracts of GST Act, Rules, Circulars, and Clarifications under GST law.
4. Detailed notes prepared for each paragraph of the provisions, making the complex law more accessible and practically understandable.
5. Digest of Judicial Pronouncements

Content of the Book at Glance 

Part-1

• Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
• Forms under Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
• Notifications, Circulars, Clarifications & Orders
• Digest of Judicial Pronouncements

Part-2

• Appendix -1-Relevant Extract of GST Act, 2017
• Appendix –2-Relevant Extracts of GST Rules, 2017
• Appendix -3-Relevant Forms Under GST Rules, 2017
• Appendix -4-Relevant CGST Circulars / Clarifications