GSTAT FORMS & RULES – Powers and Functions
Rule 3. Computation of time period. – Where a period is prescribed by the Act or the Rules or these rules or under any other law or is fixed by the Appellate Tribunal for doing any act, in computing the time, the day from which the said period is to be reckoned shall be excluded, […]
GSTAT RULES & FORMS – Preliminary
Rule 1. Short title and commencement. – (1) These rules may be called the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. (2) These rules shall come into force on the date of their publication in the Official Gazette. Rule 2. Definitions.- (1) In these rules, unless the context otherwise requires- (a) “Act” […]