India’s GST dispute resolution mechanism is undergoing a significant transformation with the introduction of the GSTAT Procedure Rules, 2025, which came into effect on April 24, 2025. The implementation of these rules marks a shift towards a digital-centric and transparent framework for addressing pending GST appeals, ultimately reducing the burden on High Courts. The primary objective behind this initiative is to streamline the resolution process, enhance taxpayer confidence, and align with India’s objectives of improving the ease of doing business in the country. The GSTAT Procedure Rules, 2025, are designed to expedite the resolution of GST disputes, providing a more efficient and effective mechanism for taxpayers to seek redressal. By leveraging technology and promoting transparency, the new rules aim to create a more conducive environment for businesses to operate in, fostering a culture of compliance and accountability. This overhaul of the GST dispute resolution system is expected to have a positive impact on India’s business landscape, encouraging investment and economic growth. With these new rules in place, taxpayers can expect a more streamlined and responsive process for resolving GST-related issues, ultimately contributing to a more vibrant and competitive business environment in India.