Today: 23.01.2019 – The Union Cabinet accepts to form the National Bench of the Goods and Service Tax Appellate Tribunal (GSTAT). This has taken place, under the chairmanship of Prime Minister Shri. Narendra Modi.
The National Bench of Appellate Tribunal will have a base in New Delhi. The bench will have the president, one Technical Member from the Center, and another Technical Member from State.
The one-time expenditure for the creation of this bench will be Rs. 92.50 lakh. However, the recurring expenditure will be Rs. 6.86 crore per annum.
What is GSTAT under GST?
The GSTAT is a Goods and Services Tax Appellate Tribunal. It is the forum for the second appeal in GST laws and the first common form of dispute resolution between centers and States.
The appeals against the orders, in the first appeal issued by the Authorities under GST, will be heard by Appellate Tribunal. This tribunal will be common under the Central as well as State GST Acts.
The GSTAT will ensure uniformity in the redressal of disputes arising under GST, and therefore, in an implementation of GST across the country.
Similarly, Chapter 109 of CGST rules empowers the Central Government to constitute Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.
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