About GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT) has been constituted by the Government of India under Section 109 of the Central Goods and Services Tax Act, 2017 to hear appeals against the orders passed by the Appellate or Revisional authorities under Sections 107 or 108 of the said Act and corresponding State GST Acts. It serves as the second Appellate Authority, providing a unified platform for resolving conflicts between taxpayers and tax authorities viz. Center as well as State tax administrations. As per the approval of the GST Council, the Government has notified the Principal Bench, to be located at New Delhi, and 31 State Benches at various locations across the country. This is the first Tribunal in the country that will be fully online from the first day of its operationalization and will provide all the facilities online for filing of appeal till its final disposal.

The Principal Bench includes the President, a Judicial Member, and one Technical Member each from the Centre and State. State Benches consist of two Judicial Members and two Technical Members (one each from the Centre and the respective State). Each Division Bench shall comprise of one Judicial Member and one Technical Member. Appeals, where the tax or input tax credit involved or the amount of fine, fee or penalty determined in any order appealed against, does not exceed fifty lakhs rupees and which does not involve any question of law may be heard by a Single Member Bench.

If a Bench hearing the matter finds that there are conflicting decisions, then it may refer the matter to the President of the Tribunal to constitute a Larger Bench of the Tribunal to resolve the conflict.