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Goods and Services Tax Appellate Tribunal
January 26 , 2019
2157 days
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- Cabinet has approved creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT).
The features of the GSTAT
- The National Bench of the Goods and Services Tax Appellate Tribunal will be situated in New Delhi.
- It will be Presided over by its President and shall consist of one Technical Member (Centre) and one Technical Member (State).
- It is the forum of second appeal in GST laws and the first common forum of dispute resolution between Centre and States.
- The appeals against the orders in first appeals issued by the Appellate Authorities under the Central and State GST Acts lie before the GSTAT.
- GSTAT will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in implementation of GST across the country.
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