Corrigendum in Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

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

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