GSTAT Practice and Procedure – Practice, Procedure and Strategy before the Goods and Services Tax Appellate Tribunal
Author
CA Vipin Jain, FCA, LLB
Year
August 2026
Why Choose This Book?
GSTAT Practice and Procedure is a practitioner-focused manual designed for professionals appearing before the Goods and Services Tax Appellate Tribunal (GSTAT). It takes the reader through the appeal process from jurisdiction, limitation and pre-deposit to filing, drafting, electronic portal procedures, appearance and statutory forms. With practical discussion of issues such as the Electronic Credit Ledger, natural justice, limitation and the effect of Supreme Court SLP dismissals, it is intended as a working desk reference for GST litigation.
About the Book
Written specifically for Chartered Accountants, advocates and GST practitioners, this manual provides a comprehensive treatment of practice and procedure before GSTAT. The book comprises 17 chapters covering jurisdiction, limitation, pre-deposit requirements, backlog and fresh filings, electronic portal procedure, drafting, appearance and the statutory forms governing different stages of an appeal. It also addresses practical and doctrinal questions encountered by practitioners, including pre-deposit through the Electronic Credit Ledger and the implications of Supreme Court SLP dismissals on precedent. Eight appendices reproduce the CGST Act, CGST Rules and GSTAT (Procedure) Rules, 2025, together with GSTAT model formats for Appeal, Affidavit, Cross-Objection, Written Reply on behalf of the Appellant, Rejoinder and Interlocutory Application.
Related Subjects
- GST Appellate Tribunal (GSTAT)
- GST Litigation & Appeals
- GST Practice & Procedure
- CGST Act & Rules
- Indirect Tax Litigation
Website Hashtags
#GSTAT #GSTATPractice #GSTATProcedure #GSTAppeals #GSTLitigation #GSTPractitioners #GoodsAndServicesTax #CGSTAct #CGSTRules #GSTATRules #IndirectTax #GSTAppeal #TaxLitigation #VipinJain #WadhwaAndCompany
Shipping Note
In order to receive free shipping, use the shipping code FREESHIP during checkout. Free Shipping in India – shipping via registered parcel.
Caveat Legalis
GSTAT procedure is governed by the applicable provisions of the CGST Act, CGST Rules, GSTAT (Procedure) Rules and subsequent amendments, notifications and judicial developments. Practitioners should verify the latest procedural requirements before filing or conducting an appeal.
100% Swadeshi
Make M&J Services your first choice—every purchase supports Indian publishers, Indian authors, and the Swadeshi spirit.