Goods and Services Tax (GST) Tribunals in India are referred to as the “Goods and Services Tax Appellate Tribunal” (GSTAT). These tribunals were established to handle various appeals and disputes related to GST matters in the country. Here’s an overview of the composition and process of Appeal to GST Tribunal in India:
1. National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT):
- The National Bench of GSTAT is proposed to be setup in New Delhi.
- It has jurisdiction over appeals against the orders passed by the Appellate Authorities or the Revisional Authorities under the GST law, including appeals against decisions of the State Appellate Authority for Advance Ruling (AAAR).
- All place of supply cases to be heard only by National Bench of GSTAT
2. State Benches of GSTAT:
- State/ Area Benches of GSTAT have been proposed to be setup in various cities across India.
- These benches deal with appeals against orders passed by the Appellate Authorities or Revisional Authorities, which are specific to their respective jurisdiction.
- The establishment of regional benches aims to streamline the process and provide access to taxpayers and appellants in different parts of the country.
- As on 16 September 2023, government has notified 31 State Benches of GST tribunals vide notification no. https://egazette.gov.in/WriteReadData/2023/248743.pdf which is as below:
| S. No. | State Name | Location |
| 1 | Andhra Pradesh | Vishakhapatnam and Vijayawada |
| 2 | Bihar | Patna |
| 3 | Chhattisgarh | Raipur and Bilaspur |
| 4 | Delhi | Delhi |
| 5 | Gujarat | Ahmedabad, Surat and Rajkot |
| 6 | Dadra and Nagar Haveli and Daman and Diu | |
| 7 | Haryana | Gurugram and Hissar |
| 8 | Himachal Pradesh | Shimla |
| 9 | Jammu and Kashmir | Jammu and Srinagar |
| 10 | Ladakh | |
| 11 | Jharkhand | Ranchi |
| 12 | Karnataka | Bengaluru |
| 13 | Kerala | Ernakulum and Trivandrum |
| 14 | Lakshadweep | |
| 15 | Madhya Pradesh | Bhopal |
| 16 | Goa | Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji |
| 17 | Maharashtra | |
| 18 | Odisha | Cuttack |
| 19 | Punjab | Chandigarh and Jalandhar |
| 20 | Chandigarh | |
| 21 | Rajasthan | Jaipur and Jodhpur |
| 22 | Tamil Nadu | Chennai, Madurai, Coimbatore and Puducherry |
| 23 | Puducherry | |
| 24 | Telangana | Hyderabad |
| 25 | Uttar Pradesh | Lucknow, Varanasi, Ghaziabad, Agra and Prayagraj |
| 26 | Uttarakhand | Dehradun |
| 27 | Andaman and Nicobar Islands | Kolkata |
| 28 | Sikkim | |
| 29 | West Bengal | |
| 30 | Arunachal Pradesh | Guwahati Aizawl(Circuit ) Agartala(Circuit ) Kohima (Circuit ) |
| 31 | Assam | |
| 32 | Manipur | |
| 33 | Meghalaya | |
| 34 | Mizoram | |
| 35 | Nagaland | |
| 36 | Tripura |
3. Composition of GSTAT:
- Each bench of GSTAT will have Two judicial members and Two technical members
- Technical Members are appointed by the Central Government and the State Government, based on the jurisdiction.
4. Jurisdiction of GSTAT:
- GSTAT hears appeals arising out of orders passed by the Appellate Authorities or Revisional Authorities under the GST law.
- Appeals can be filed with GSTAT if the disputed tax, interest, penalty, fine, Input Tax credit amount exceeds Rs. 50,000.
5. Pre-deposit of tax for filing appeal to GSTAT:
- The full agreed amount from the original order (including tax, interest, fine, fee and penalty) and
- 20% of the amount of tax in dispute.
6. Time limit for filing Appeal to GST tribunal:
- 3 months from the date of communication of the order.
- Tribunal may allow appeal even after expiry of 3 months on production of sufficient cause
Conclusion:
To conclude we can say that GST tribunals can be very helpful in effectively completing the litigation process in the ever changing GST laws and will help in achieving the simplicity in GST laws as well. Our expert team at PGA & Co can help you in getting your GST matter resolved by filing appeal to GST Tribunal in India.