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 streamline the resolution process for pending GST appeals by introducing a digital-first approach and enhancing transparency. This overhaul is aimed at reducing the burden on High Courts, expediting the resolution of disputes, fostering trust among taxpayers, and supporting India’s objectives of improving the ease of doing business. The implementation of these rules is expected to bring about a more efficient and effective mechanism for resolving GST disputes in the country.