The Government has officially announced that the establishment of GSTAT
The Ministry of Finance has taken a major step towards simplifying the adjudication process within the Goods and Services Tax (GST) system by introducing the Goods and Services Tax Appellate Tribunal (GSTAT). This initiative, which will come into effect on September 1, 2023, is designed to tackle the increasing number of conflicts between taxpayers and the Revenue Department.
Establishment of GSTAT: The Goods and Services Tax Appellate Tribunal (GSTAT) has been created by virtue of the authority granted by subsections (1), (3), and (4) of Section 109 of the Central Goods and Services Tax Act, 2017. This tribunal aims to facilitate the swift resolution of disputes and enhance tax certainty.
The GSTAT’s Principal Bench will be situated in New Delhi, acting as the primary centre for handling appeals.
The notification outlines the establishment of state benches in different states and union territories, totalling 31 benches with specific locations and circuit arrangements for comprehensive coverage.
Distribution of State Benches The state benches have been strategically distributed to cover all regions effectively. Some notable allocations include:
- Uttar Pradesh: Three benches in Lucknow, Varanasi, and Ghaziabad.
- Maharashtra and Goa: Three benches in Mumbai, Pune, and Nagpur.
- Gujarat: Two benches in Ahmedabad and Surat.
- Tamil Nadu and Puducherry: Two benches in Chennai and Puducherry.
The GSTAT benches are scheduled to commence operations gradually, starting with state capitals and cities where High Court benches are located. The initial batch of tribunals is projected to start functioning from November 2024 to January 2025. Every bench will comprise of a Judicial Member and a Technical Member, guaranteeing a fair and knowledgeable adjudication procedure.
To download official notification, click here.
The Government has officially announced that the establishment of GSTAT
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