Goods and Services Tax Appellate Tribunal

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National Bench of Goods and Services Tax Appellate Tribunal

The features of the Goods and Services Tax Appellate Tribunal (GSTAT) are:

  • The National Bench of the Goods and Services Tax Appellate Tribunal will be situated in New Delhi.
  • The National Bench of GSTAT would consist of President and comprise of one technical member from the centre and one technical member from the state.
  • The National Bench of GSTAT will serve as a forum for the second appeal in GST laws and the first common forum for dispute resolution between Centre and States.
  • The first appeal against the decisions of the Appellate Authorities under the Central and State GST Acts lie before the National Bench.
  • National Bench of GSTAT will ensure uniformity in redressal of disputes arising under GST, and therefore, in the implementation of GST across the country.

Provisions for the National Bench of the Goods and Services Tax Appellate Tribunal

  • Chapter XVIII of the CGST Act provides for the Appeal and Review Mechanism for dispute resolution under the GST.
  • Section 109 of Chapter XVIII Chapter of CGST Act empowers the Central Government to constitute an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing on the recommendation of Council, by notification, with effect from such date as may be specified therein on the recommendation of GST Council.