Govt. notifies 31 Benches of GST Appellate Tribunal

Last Updated18/09/2023

The Finance Ministry recently notified the constitution of 31 Appellate Tribunals across 28 States and eight Union Territories for the Goods and Services Tax (GST).
This sets the stage to resolve a growing number of taxpayer disputes with the Revenue Department.

The Central Goods and Service Tax Act, 2017, Section 109 mandates for the constitution of a GSTAT and its Benches.
The GSTAT will be the specialized appellate authority for resolving disputes under the GST laws.

The GST Tribunal will have one principal bench in New Delhi.
It will have as many benches or boards in states as decided by each state subject to approval of the council.
North-eastern states could opt for one bench for 2-3 states and an additional bench for very far-flung areas.
The principal bench and state boards would have two technical and two judicial members each, with equal representation from the Centre and states.
However, all four members would not sit for hearing each case.
- It depends on the threshold or value of dues involved.

Expedite the process of adjudication
Provide tax certainty especially in recurring litigative issues.
Help in bolstering business sentiments and ease of doing business in the country