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 herald the adoption of a digital-first approach, providing a transparent framework for addressing pending GST appeals and diminishing the need to seek recourse in High Courts. The primary objective behind this initiative is to streamline the resolution process, enhance taxpayer confidence, and harmonize with India’s objectives of improving the ease of doing business. The GSTAT Procedure Rules, 2025, are poised to revolutionize the GST dispute resolution landscape in the country, marking a pivotal moment in India’s tax administration system.