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 the introductory text of Rule 115(1) in Chapter XIV to ensure coherence with preceding chapters. The revised rule now explicitly states:"Notwithstanding anything contained in the foregoing chapter I to Chapter XIV, except as may be otherwise provided by order by the President, the provisions of this rule shall apply."
- Correction in Application Fee Rule Reference: The rule reference in the schedule of fees for interlocutory applications has been corrected from Rule 118(2) to Rule 119(2), aligning it with the intended legal framework.
- Update in GSTAT FORM-05: The citation below the heading in FORM GSTAT-05 has been corrected. It should now read: "[See rule 81]" instead of "[See rule 6 and 81]", eliminating unnecessary cross-referencing.
- Typographical Fix in Rule 2(b): A grammatical correction replaces the phrase "section sub-section" with the more accurate "sub-section".
- Digital Order Exception in Rule 103(5): A critical clarification has been added stating that orders, judgments, or notices passed online and digitally signed will not be required to bear the physical seal of the Appellate Tribunal. The revised sentence now reads:"Every order or judgement or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed."
These amendments aim to streamline the functioning of the newly operational GST Appellate Tribunal (GSTAT) and improve legal precision in GST litigation procedures.
Official copy of the Notification is as follows
CAclubindia
