India’s Goods and Services Tax (GST) dispute resolution mechanism is undergoing a significant transformation with the introduction of the GSTAT Procedure Rules, 2025, which will come into effect on April 24, 2025. The new rules are designed to streamline the resolution process for pending GST appeals by introducing a digital-first approach that enhances transparency and reduces the burden on High Courts. This overhaul is expected to accelerate the resolution of disputes, enhance taxpayer confidence in the system, and support India’s objectives of improving the ease of doing business in the country. The GSTAT Procedure Rules, 2025, mark a crucial step towards creating a more efficient and effective dispute resolution framework for GST matters in India.