Simpler Documentation for GST Appeals: GSTAT Committee Proposes Relaxation in Translation Requirements

The Goods and Services Tax Appellate Tribunal (GSTAT) may soon make the appeal process more accessible by easing certain translation and documentation requirements. A Committee constituted to examine representations from trade and professional bodies has recommended relaxing procedural rules that currently require strict compliance with English translation norms.

However, taxpayers should note that these recommendations are proposals only and have not yet been officially notified.

Current Position Under GSTAT Rules

The GSTAT (Procedure) Rules, 2025 prescribe the language requirements for documents filed before the Tribunal.

As per Rule 23 of the GSTAT (Procedure) Rules, 2025, notified vide Notification G.S.R. 217(E) dated 24 April 2025:

• Any document in a language other than English intended to be relied upon before GSTAT must be accompanied by an English translation.

• The translated copy must either:

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  • Be agreed upon by both parties; or

  • Be certified as a true translated copy by the authorised representative engaged in the case.

• Appeals are ordinarily not listed for hearing until parties confirm that all documents relied upon are either in English or have been translated into English.

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These requirements have posed practical challenges for taxpayers, especially in states where adjudication orders are frequently issued in Hindi or other regional languages.

What Has the Committee Proposed?

The Committee for Resolution of Representations Received from Various Trade and Bar Associations, during its meetings held on 29 May 2026 and 1 June 2026, recommended introducing flexibility in relation to Rule 23.

The proposed changes aim to empower the GSTAT Bench to relax the requirement of English translations in appropriate cases, ensuring that procedural requirements do not obstruct substantive justice.

The recommendations form part of a broader initiative to simplify appellate procedures and improve taxpayer access to remedies under GST.

Proposed Benefits for Taxpayers

If the recommendations are implemented, taxpayers could benefit through:

• Easier submission of documents before the Tribunal.

• Reduced compliance burden and lower translation costs.

• Faster processing and listing of appeals.

• Better accessibility for taxpayers from diverse linguistic backgrounds.

• Reduced delays arising from procedural defects.

• Greater emphasis on resolving disputes on merits rather than technicalities.

Existing Transitional Relief

Recognising practical difficulties, GSTAT had earlier adopted a temporary lenient approach through Office Order dated 20 January 2026 and subsequent instructions dated 10 March 2026. In certain cases, where the Bench could understand Hindi, immediate English translations were not insisted upon during the initial phase of GSTAT operations.

Further, the Tribunal extended relaxed scrutiny guidelines up to 31 December 2026 to facilitate smoother portal-based filings.

These measures demonstrate GSTAT's commitment towards balancing procedural discipline with taxpayer convenience.

What Should Taxpayers Do Now?

Until the proposed amendments are formally notified, taxpayers and authorised representatives should continue complying with the existing requirements under Rule 23 of the GSTAT (Procedure) Rules, 2025.

Non-English documents intended to be relied upon before the Tribunal should continue to be accompanied by the prescribed English translations to avoid objections from the Registry.

Conclusion

The proposed relaxation in translation and documentation requirements reflects a pragmatic and taxpayer-centric approach by GSTAT. If implemented, it could significantly improve access to justice by making the appellate process simpler, faster, and more inclusive.

Nevertheless, since the recommendations have not yet become law, taxpayers must continue to adhere to the current procedural framework until official notification is issued.

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.

• Rule 23 of the GSTAT (Procedure) Rules, 2025 relating to translation of documents before the Tribunal.

• Committee recommendations issued vide Letter F. No. GSTAT/Pr. Bench Jurisdiction/2026-27/173 dated 10 June 2026 following meetings held on 29 May 2026 and 1 June 2026.

• GSTAT Response to Grievance F. No. GSTAT/CPGRAM/2025-26/136 dated 22 April 2026 clarifying translation requirements and transitional relief.