The Goods and Services Tax Appellate Tribunal has proposed amendments to its GSTAT (Procedure) Rules, 2025, including wider acceptance of certified copies, longer periods to correct filing defects and a shift from daily to weekly cause lists.

The proposals follow the third and fourth meetings of the Committee for Resolution of Representation from Trade/Bar Associations, held on May 29 and June 1, 2026. Official minutes dated June 10, 2026, recorded the recommendations under the chairmanship of Hon’ble (Dr.) Justice Sanjaya Kumar Mishra.

The changes concern the tribunal’s filing and hearing procedures. GSTAT, an Indian tax judicial body, is separate from the U.S. Department of Homeland Security and U.S. Citizenship and Immigration Services, although both sets of changes involve procedural compliance and document requirements.

Proposed Amendments to Certified Copy Definitions

Under the proposed amendment to Rule 2(f), GSTAT would widen the definition of a “certified copy.” Authentication could come from a department officer, the appellant, the respondent or an authorized representative, rather than being limited to certification by a department officer.

Rule 21 would also remove the need to submit a certified physical copy of an order when the order already appears on the common GST portal. The change would reduce duplication in appeals that rely on documents already available through the tribunal’s electronic records.

Extended Correction Period and Translation Flexibility

A separate proposal would extend the period for correcting filing defects under Rule 24. The previous timeline of 30 days would become 45 days, following an initial period of 15 working days and possible extensions.

The proposed rules would give GSTAT benches discretion over English translations under Rule 23. A bench could relax the translation requirement when it understands the language in which the original document was prepared.

Hearing Schedule Changes from Daily to Weekly Cause Lists

Hearing schedules would also change under Rule 38. GSTAT would move from daily cause lists to weekly cause lists, giving lawyers and parties a longer view of matters listed for hearing.

The government extended the deadline for GSTAT appeals under Section 112(1) to July 31, 2026, in a decision dated June 30, 2026. The President of GSTAT separately extended the period of relaxed scrutiny for digital filings until December 31, 2026.

The deadline extension comes as the tribunal considers broader changes to Filing Requirements. The proposed rules address how parties authenticate documents, whether they must submit paper copies, how quickly they must correct defects and how the tribunal manages its hearing calendar.

USCIS Procedural Reform on Signature Requirements

A separate USCIS procedural reform took effect in the United States on July 10, 2026. An Interim Final Rule gives adjudicators authority to deny an immigration benefit request after determining that its signature is invalid.

Under the rule, USCIS can deny an application or petition rather than reject it after intake when the filing lacks a valid signature. The distinction affects both the filing process and the fee paid with the request.

A rejected filing generally returns the fee, while USCIS can retain the fee when it denies the request. A denied filing also does not receive an opportunity to correct the signature defect. The applicant, petitioner or employer must submit a new application or petition with a new fee.

The rule applies to signature requirements on immigration benefit requests. Employers, petitioners and immigration practitioners must ensure that wet-ink signatures or compliant electronic signatures meet the applicable requirements when they submit a filing.

USCIS described the change as part of its focus on filing integrity. Its policy statement said: “We are returning to the original intent of the law to ensure [petitioners] navigate our nation’s immigration system properly. This rule strengthens USCIS’s authority to reject or deny immigration benefit requests that do not contain valid signatures and reflects the agency’s continued focus on filing integrity.”

The USCIS change differs from the GSTAT proposals in its treatment of filing defects. GSTAT’s proposed Rule 24 would provide a longer period to cure defects, while the USCIS rule removes a cure opportunity for a filing denied because of an invalid signature.

Additional U.S. Developments: EB-5 Rulemaking and TPS Extensions

The U.S. Department of Homeland Security also published a Notice of Proposed Rulemaking on July 2, 2026, concerning implementation of the EB-5 Reform and Integrity Act of 2022. The rulemaking addresses regional center compliance and investor eligibility.

EB-5 investors and regional centers therefore face a separate set of developments from the signature rule. The July 2 proposal concerns the operation and eligibility requirements of the investor program, while the July 10 USCIS measure concerns the validity of signatures on immigration benefit requests.

Temporary Protected Status documentation extensions for Haiti, Syria and Yemen remain valid through July 10, 2026, according to recent E-Verify and SAVE updates. Those extensions concern documentation tied to the affected TPS designations and coincide with the effective date of the USCIS signature rule.

Key Differences Between GSTAT and USCIS Reforms

The two systems use different legal authorities and serve different functions. GSTAT handles appeals involving India’s goods and services tax system, while USCIS adjudicates immigration benefit requests in the United States.

GSTAT’s proposed procedural reform would affect how appeals enter the tribunal and how parties prepare for hearings. The USCIS rule places responsibility on applicants, petitioners and their representatives to submit valid signatures at the outset, with denial and fee retention following an invalid signature determination.