The Goods and Services Tax Appellate Tribunal (GSTAT) has extended the relaxed scrutiny guidelines for submitting appeals on the GSTAT Portal until December 31, 2026. This means that the GSTAT registry can take a relaxed approach during scrutiny of appeals and may only flag defective appeals if the defect is of substance and not form.
Chartered Accountant Bimal Jain, founder, A2Z Taxcorp LLP, explains the instructions which needs to be followed by GSTAT scrutiny officers:
