The Central Board of Indirect Taxes & Customs (CBIC) has notified comprehensive rules for the Goods and Services Tax (GST) Appellate Tribunal, with effect from April 24, outlining the procedures for filing, management and adjudication of appeals, and set out the powers, duties and functions of the tribunal. The rules say that all appeals must be filed online through the GSTAT portal, while the hearing can be in-person or online, as approved by the tribunal president.