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GST Update: GST Appellate Tribunal Benches notified
GST Update: GST Appellate Tribunal Benches notified

August 6, 2024

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The Ministry of Finance has issued a new notification dated 31 July 2024 superseding previous notifications to constitute the GST Appellate Tribunal (GSTAT) with effect from September 1, 2023.

The Principal Bench of the GSTAT would be at New Delhi with 31 State benches across various states and Union Territories. Some states will have multiple Benches or additional circuit benches based on appeal volumes.

The circuit benches shall operate based on the number of appeals filed in the respective States/jurisdiction, as ordered by the President. Additional sittings associated with the Bench shall be operated by one Judicial Member and one Technical Member.

Copy of the notification dated 31 July 2024 is attached for your reference. 


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