To operationalise the Goods and Services Tax Appellate Tribunal (GSTAT), the Centre on Friday notified the GSTAT (Procedure) Rules, which provide for mandatory e-filing of applications and conducting hearings in a hybrid mode. The rules also provide that any urgent matter filed by an applicant before 12:00 noon shall be listed before the appellate tribunal on the following working day, if the application is complete in all respects. In exceptional cases, the application may be received after 12:00 noon but before 3:00 pm for listing on the following day, with the specific permission of the appellate tribunal or the president.