Quick Summary
The Ministry of Finance (Department of Revenue) has issued a corrigendum to the notification G.S.R. 256(E), originally published on April 24, 2025, to rectify and clarify specific rules under the Goods and Services Tax Appellate Tribunal (GSTAT) framework. The revised notification-published as G.S.R. 389(E) in the Gazette of India-addresses technical errors and provides greater legal clarity on several provisions. Key Corrections Made Clarification in Rule 115(1): The corrigendum updates t
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FAQ :
The corrigendum aims to rectify technical errors and provide greater legal clarity on specific provisions within the Goods and Services Tax Appellate Tribunal (GSTAT) Procedure Rules, 2025.
The rule reference in the schedule of fees for interlocutory applications has been corrected from Rule 118(2) to Rule 119(2).
The citation below the heading in FORM GSTAT-05 has been corrected to read '[See rule 81]' instead of '[See rule 6 and 81]'.
No, orders, judgments, or notices passed online and digitally signed will not be required to bear the physical seal of the Appellate Tribunal.
A grammatical correction was made, replacing the phrase 'section sub-section' with the more accurate term 'sub-section'.
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