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 newly notified rules are designed to bring about a more streamlined and transparent process for handling pending GST appeals, thereby decreasing the dependency on High Courts for dispute resolution. This overhaul is geared towards accelerating the settlement of disputes, enhancing confidence among taxpayers, and harmonizing with India’s objectives of improving the ease of doing business in the country. The adoption of a digital-first approach under these rules is expected to revolutionize the way GST disputes are addressed, making the process more efficient and accessible. By leveraging technology and establishing clear procedures, the aim is to create a more conducive environment for resolving GST-related conflicts swiftly and fairly. This development marks a significant milestone in India’s efforts to modernize its tax administration system and create a more taxpayer-friendly ecosystem. It is anticipated that these changes will have a positive impact on businesses operating in India, providing them with a more efficient and effective mechanism for resolving GST disputes. Overall, the implementation of the GSTAT Procedure Rules, 2025, is poised to bring about a paradigm shift in the GST dispute resolution landscape, paving the way for a more efficient and transparent system that aligns with the country’s overarching economic goals.