Amendments to Rules 2(b), 103(5), 115, and GSTAT FORM-05 under Chapter XIV

Last updated: 20 June 2025

Notice Date : 18 June 2025

Quick Summary

This corrigendum details several amendments to the rules governing the GST Appellate Tribunal. Key changes include clarifications in Rule 115 regarding the application of provisions, a correction in the fee schedule for interlocutory applications, and an update to Form GSTAT FORM-05. Additionally, Rule 2(b) has been refined, and Rule 103(5) now specifies exceptions for digitally signed online orders.

MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 18th June, 2025

G.S.R. 389(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue)published in the Gazette of India, Extra Ordinary, Part II, Section 3, sub-section (i) vide G.S.R.256(E) dated 24th April 2025,-

(i) In Chapter XIV , in rule 115, in sub rule 1, the words “ Notwithstanding anything contained in the foregoing Chapters I to XIV, except as may be otherwise provided by order by the President, ” may be read as “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.”

(ii) In schedule of fees for Interlocutory applications of notification, Rule “118(2)” may be read as “119(2)”.

(iii) In form GSTAT FORM-05, below the heading, the words “[See rule 6 and 81]” may be read as “[See rule 81]”.

(iv) In rule 2(b) the expression “section sub-section” may be read as “sub-section”.

(v) In rule 103(5), the sentence “Every order or judgement or notice shall bear the seal of the Appellate Tribunal”may be read as “Every order or judgement or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed”.

[F. No. A-50050/264/2024-GSTAT-DOR]
S. S. SHARDOOL, Registrar GST Appellate Tribunal

Official copy of the circular has been attached

FAQ :

This corrigendum aims to clarify and amend specific rules and forms related to the GST Appellate Tribunal, ensuring accuracy and updated procedures.

In Rule 115, sub-rule 1, the wording has been adjusted to clarify that the provisions of this rule shall apply, notwithstanding anything contained in the preceding chapters, unless otherwise ordered by the President.

Yes, in the schedule of fees for Interlocutory applications, 'Rule 118(2)' has been corrected to 'Rule 119(2)'.

Below the heading of Form GSTAT FORM-05, the reference '[See rule 6 and 81]' has been amended to '[See rule 81]'.

Rule 103(5) has been updated to state that every order or judgment or notice shall bear the seal of the Appellate Tribunal, unless the order is passed online and digitally signed.

In Rule 2(b), the expression 'section sub-section' has been amended to read as 'sub-section'.

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Notification No : F. No. A-50050/264/2024-GSTAT-DOR
Published in Income Tax
Source : https://egazette.gov.in/(S(tntsznsqosrr3etk2rzk3tai))/ViewPDF.aspx

Attached File : 322600_11470_263949.pdf

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