GSTAT Appeals May Go Fully Digital: Certified Copies of Portal Orders May No Longer Be Required

The Goods and Services Tax Appellate Tribunal (GSTAT) may soon take another significant step towards a paperless appellate process. A Committee constituted by the GSTAT has recommended that taxpayers should not be required to submit certified copies of orders while filing appeals if such orders are already available on the GST portal.

It is important to note that this is only a proposed amendment at present and has not yet been formally notified.

Background

Under the existing framework, appeals filed before the GST Appellate Tribunal are generally required to be accompanied by certified copies of the impugned orders.

Rule 21 of the GSTAT (Procedure) Rules, 2025 presently requires certified copies of the orders being challenged to be submitted along with the appeal documents. The Rules were notified vide Notification G.S.R. 217(E) dated 24 April 2025.

However, practical difficulties have been highlighted by taxpayers and professionals, particularly where the same orders are already digitally available through the GST system.

What Has Been Proposed?

During the 3rd and 4th meetings of the "Committee for Resolution of Representations Received from Various Trade and Bar Associations," held on 29 May 2026 and 1 June 2026 under the chairmanship of GSTAT President Justice (Dr.) Sanjaya Kumar Mishra, the Committee recommended dispensing with the requirement of certified copies where the impugned order is already available on the GST portal.

The proposal seeks to align appellate procedures with the government's broader digital governance initiatives.

Expected Benefits for Taxpayers

If implemented, the proposed amendment could provide several practical advantages:

• Less paperwork and reduced documentation requirements.

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• Faster filing of GSTAT appeals.

• Reduced compliance burden for businesses and tax professionals.

• Greater reliance on authenticated digital records available on the GST portal.

• Lower administrative costs associated with obtaining and certifying physical documents.

• Improved ease of doing business through a streamlined appellate process.

Existing Trend Towards Digitalisation

The recommendation is consistent with recent procedural relaxations issued by the GSTAT. Earlier, the GSTAT had clarified through administrative instructions that documents generated digitally through the GSTN system would not require separate certification during the initial phase of portal-based appeal filings.

The latest proposal further reinforces the move towards a technology-driven and paperless dispute resolution mechanism under GST.

A Word of Caution

Taxpayers should remember that the recommendation has not yet acquired legal force.

Until the relevant amendment to the GSTAT (Procedure) Rules, 2025 is officially notified, appellants must continue to comply with the existing requirements relating to certified copies and supporting documentation while filing appeals.

Businesses planning to file GSTAT appeals should closely monitor future notifications and official announcements to avoid procedural defects.

Conclusion

The proposed relaxation reflects the GST ecosystem's continued evolution towards digital compliance and simplified procedures. If notified, it could significantly improve the efficiency of GSTAT appeal filings and reduce unnecessary procedural hurdles for taxpayers.

However, until the proposal is formally implemented, adherence to the current legal requirements remains essential.

For expert guidance on this topic, contact your tax professional today.

Sources:

• GSTAT (Procedure) Rules, 2025 notified vide Notification G.S.R. 217(E) dated 24 April 2025.

• Recommendations of the GSTAT Committee recorded during meetings held on 29 May 2026 and 1 June 2026 under the chairmanship of Justice (Dr.) Sanjaya Kumar Mishra. The recommendations are presently proposed amendments and await formal notification.

• Existing requirement relating to certified copies under Rule 21 of the GSTAT (Procedure) Rules, 2025.