Establishment of Goods and Services Tax Appellate Tribunal (GSTAT)

Key Highlights:

1. Formation of GSTAT:
   - The Ministry of Finance, under the Central Goods and Services Tax Act, 2017, has established the Goods and Services Tax Appellate Tribunal (GSTAT).
   - The GSTAT will be effective from September 1, 2023.

2. Principal Bench Location:
   - The Principal Bench of GSTAT will be located in New Delhi.

3. State Benches:
   - The GSTAT will have state benches across various states and union territories. Each bench will handle appeals and disputes under the GST laws.

4. Circuit Benches:
   - Certain locations will operate as Circuit Benches, which means they will function as needed based on the volume of appeals in their respective states/jurisdictions.

5. Structure of Benches:
   - The benches will consist of one Judicial Member and one Technical Member.

Details of Benches:

- Andhra Pradesh: 1 bench in Vijayawada (Circuit: Vishakhapatnam)
- Bihar: 1 bench in Patna
- Chhattisgarh: 1 bench in Raipur
- Delhi: 1 bench in Delhi
- Gujarat: 2 benches in Ahmedabad (Circuit: Rajkot, Surat)
- Haryana: 1 bench in Gurugram (Circuit: Hissar)
- Karnataka: 2 benches in Bengaluru
- Maharashtra: 3 benches in Pune (Circuit: Thane, Chhatrapati Sambhajinagar)
- Tamil Nadu: 2 benches in Chennai (Circuit: Coimbatore, Puducherry)
- Uttar Pradesh: 3 benches in Lucknow (Circuit: Prayagraj, Agra)
- West Bengal: 2 benches in Kolkata

Explanation:
- Circuit locations will be operational as per the President's orders, based on the number of appeals.
- Additional sittings associated with each bench will be managed by the members assigned.

This notification marks a significant step in 7streamlining the appeals process under GST, providing a more efficient and structured system for handling disputes. The establishment of GSTAT is expected to enhance the resolution of tax-related issues, benefiting taxpayers and tax authorities alike.

Source : https://www.cbic.gov.in/