MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th April, 2025
G.S.R. 256(E). —In exercise of the powers conferred by section 111 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Goods and Services Tax Appellate Tribunal hereby makes the following rules for regulating the procedure and functioning of the Goods and Services Tax Appellate Tribunal, namely
CHAPTER I
Preliminary
1. Short title and commencement.[1]
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(1) These rules may be called the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. |
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(2) These rules shall come into force on the date of their publication in the Official Gazette. |
[1] Inserted by Notification dated 24-04-2025.