Griev­ance Redres­sal Mech­a­nism for pro­cess­ing of appli­ca­tion for GST reg­is­tra­tion through E‑mail The Cen­tral Board of Indi­rect Tax­es and Customs

1. Prepa­ra­tion of the Appeal Doc­u­ment 2. Grounds of Appeal 3. Doc­u­ments to Attach 4. Fil­ing and Pre­sen­ta­tion 5. Defect

I. Overview of Fil­ing Pro­ce­dure An appeal before the GSTAT must be filed online through the GSTAT Por­tal using the

Before the Appel­late Tri­bunal under the Goods and Ser­vices Tax Act, 2017 1. GSTIN / Tem­po­rary Iden­ti­fi­ca­tion Num­ber / Unique Identification

These pro­vi­sions address every­thing from time com­pu­ta­tion to the del­e­ga­tion of pow­ers, offer­ing a com­pre­hen­sive roadmap for the Tribunal’s functioning.

The Gov­ern­ment of India has offi­cial­ly noti­fied the Goods and Ser­vices Tax Appel­late Tri­bunal (Pro­ce­dure) Rules, 2025, through Noti­fi­ca­tion G.S.R.