The notification constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi.
This action is taken by the Central Government based on the powers conferred by sub-section (3) of section 109 of the Central Goods and Services Tax Act, 2017 and on the recommendation of the Goods and Services Tax Council.
The constitution of the Principal Bench is effective from the date of publication of the notification in the official Gazette.
Key Changes
The notification supersedes the Ministry of Finance, Department of Revenue’s notification number S.O.1359(E), dated 13th March, 2019, except for actions already taken or omitted before this supersession.
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) is established in New Delhi.
Impact Analysis
Taxpayers
Action Item: Taxpayers and their advisors should take note of the establishment of the Principal Bench and understand its jurisdiction for future appeals.
Government
Action Item: The Ministry of Finance, Department of Revenue, should ensure smooth functioning of the Principal Bench and allocate necessary resources.
Goods and Services Tax Appellate Tribunal (GSTAT)
Action Item: The GSTAT needs to operationalize the Principal Bench and define its scope of work and procedures.
Key Entities Referenced
Central Government: The governing authority responsible for constituting the Principal Bench of the GSTAT.
Goods and Services Tax Council: The body that recommended the constitution of the Principal Bench of the GSTAT.
Central Goods and Services Tax Act, 2017: The Act under which the powers are conferred to constitute the GSTAT Principal Bench; specifically, section 109, sub-section (3).
Goods and Services Tax Appellate Tribunal (GSTAT): The appellate tribunal for resolving disputes related to GST.
Ministry of Finance, Department of Revenue: The government department that issued the superseded notification number S.O.1359(E), dated 13th March, 2019.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01012024-251024
xxxGIDHxxx
CG-DLxx-xEG-I0D1E0x1x2x0 24-251024
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1] नई दिल्ली, सोमिार, िनिरी 1, 2024/पौष 11, 1945
No. 1] NEW DELHI, MONDAY, JANUARY 1, 2024/PAUSHA 11, 1945
जित्त मत्रं ालय
)रािस्ट्ि जिभाग(
अजधसचू ना
नई दिल्ली, 29 दिसम् बर, 2023
का.आ.1)अ(.—केन्द्रीय सरकार, केन्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 109
की उपधारा )3) द्वारा प्रित्त िजियों का प्रयोग करते हुए और जित्त मंत्रालय के रािस्ट्ि जिभाग की अजधसूचना संखयांक
का.आ. 1359(अ(, िो तारीख 13 माच,च 2019 को भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड )ii) म ें प्रकाजित
की गई थी, उन बातों के जसिाय जिन्द्ह ें ऐस े अजधक्रमण स े पूिच दकया गया ह ै या करने का लोप दकया गया ह,ै माल और सेिा
कर पररषि की जसफाररि पर नई दिल्ली म ें माल और सेिा कर अपीलीय अजधकरण )िीएसटीएटी( की प्रधान पीठ का
गठन करती ह,ै िो इस अजधसूचना के रािपत्र म ें प्रकािन की तारीख स े प्रभािी होगी।
[फा. स.ं ए-50050/99/2018-एडी.1सीसीईएसटीएटी )पीटी.(]
बालसुब्रमजणयन कृष्णमूर्त,च संयक्ु त सजचि
01 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 29th December, 2023
S.O. 1(E).—In exercise of the powers conferred by the sub-section 3 of section 109 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s
notification number S.O.1359(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii),
dated the 13th March, 2019, except as respect things done or omitted to be done before such supersession, the Central
Government, on the recommendation of the Goods and Services Tax Council, hereby constitutes the Principal Bench
of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of
this notification in the official Gazette.
[F. No. A-50050/99/2018-Ad.1CCESTAT(Pt.)]
BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.