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Date: 31-Jul-2024 Category: Extra Ordinary State: Union Government Country: India

Publication of Amended Notification for the Constitution of Principal and States benches of GSTAT

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification from the Ministry of Finance (Department of Revenue), Government of India, dated July 31, 2024, establishes and details the structure of the Goods and Services Tax Appellate Tribunal (GSTAT). It supersedes previous notifications issued on December 29, 2023, and September 14, 2023.
  • The notification outlines the establishment of the GSTAT, its principal bench location, and the distribution of state benches across India, effective September 1, 2023.

Key Changes

  • Establishment of the Goods and Services Tax Appellate Tribunal (GSTAT) effective September 1, 2023.
  • Location of the Principal Bench of GSTAT in New Delhi.
  • Establishment of 30 State Benches across India (the exact number and locations are specified in a table within the gazette). Some states have multiple benches, and some benches are designated as 'Circuit' benches, operating based on the number of appeals filed.
  • The notification supersedes previous notifications numbered S.O.1(E) (dated December 29, 2023) and S.O.4073(E) (dated September 14, 2023).

Impact Analysis

Impact on Businesses

  • The geographical distribution of benches may impact the convenience of accessing the tribunal for businesses in different states.

Impact on Tax Professionals

  • Opportunities for advising businesses on appeal strategies and representation before the GSTAT.

Impact on Judiciary

  • Potential for increased efficiency in resolving GST disputes through a specialized tribunal.

Suggested Actions

  • Clear guidelines and procedures for filing appeals should be made readily available to businesses and tax professionals.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The issuing authority of the gazette notification. Responsible for overseeing the implementation of the GST system. Goods and Services Tax Appellate Tribunal (GSTAT): The newly established tribunal responsible for hearing appeals related to GST disputes. Goods and Services Tax Council: The body that recommended the establishment of the GSTAT. Central Goods and Services Tax Act, 2017 (12 of 2017): The Act under which the powers to establish the GSTAT are conferred. Previous Notifications S.O.1(E) and S.O.4073(E): Notifications superseded by the current notification.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-31072024-255943 xxxGIDHxxx CG-DLxx-xEG-I3D1E0x7x2x0 24-255943 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 2907] नई दिल्ली, बुधिार, िुलाई 31, 2024/श्रािण 9, 1946 No. 2907] NEW DELHI, WEDNESDAY, JULY 31, 2024/ SHRAVANA 9, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 31 िुलाई, 2024 का.आ. 3048.—(अ) केन्द्रीय सरकार, केंरीय माल और सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 109 की उपधारा (1), उपधारा (3) और उपधारा (4) द्वारा प्रित्त िजियों का प्रयोग करत े हुए और जित्त मंत्रालय, रािस्ट्ि जिभाग की अजधसूचना संख्या का.आ.1(अ), िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (ii) तारीख 29 दिसंबर, 2023 को प्रकाजित हुई थी और का.आ. 4073(अ), िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (ii) तारीख 14 जसतंबर, 2023 को प्रकाजित हुई थी, को जसिाय उन बातों के िो ऐसे अजधक्रमण से पूिव की गई थी या जिनको करन े का लोप दकया गया था, अजधक्रांत करते हुए माल और सेिाकर पररषि ्की जसफाररिों पर,- (i) 1 जसतंबर, 2023 स ेमाल और सेिाकर अपील अजधकरण (िीएसटीएटी) की स्ट्थापना करती ह ै ; (ii) माल और सेिाकर अपील अजधकरण (िीएसटीएटी) की प्रधान न्द्यायपीठ का नई दिल्ली में गठन करती ह ै ; और (iii) माल और सेिाकर अपील अजधकरण की राज्य न्द्यायपीठों का नीचे िी गई सारणी के स्ट्तभं (3) म ें यथाजिजनर्िष्टव संख्या में उि सारणी के स्ट्तंभ (2) म ें तत्सस्ट्थानी प्रजिजष्ट म ें जिजनर्िष्टव राज्य के संबंध म ें उस सारणी के स्ट्तंभ (4) म ें तत्सस्ट्थानी प्रजिजष्ट में जिजनर्िष्टव अिस्ट्थान पर उस सारणी के स्ट्तंभ (5) में जिजनर्िष्टव बैठक या सर्कवट न्द्यायपीठ के साथ गठन करती ह,ै अथावत:् - 4728 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] न्द्यायपीठों की क्रम सं. राज्य का नाम अिस्ट्थान बैठक/सर्कवट संख्या (1) (2) (3) (4) (5) 1. आंध्र प्रििे 1 जिियिाडा जििाखापट्टनम 2. जबहार 1 पटना - 3. छत्तीसगढ़ 1 रायपुर - 4. दिल्ली 1 दिल्ली - 5. गुिरात अहमिाबाि - 6. िािरा और नागर हिेली और िमण और िीि 2 सूरत रािकोट 7. हररयाणा 1 गुरुग्राम जहसार 8. जहमाचल प्रििे 1 जिमला - 9. िम्मू और कश्मीर िम्मू श्रीनगर 10. लद्दाख 1 11. झारखंड 1 रांची - 12. कनावटक 2 बेंगलुरु - 13. केरल 1 एणावकुलम जतरुिनंतपुरम 14. लक्षद्वीप 15. मध्य प्रििे 1 भोपाल - मुंबई पणिी (सर्कवट) 16. गोिा पुणे ठाणे 3 17. महाराष्ट्र नागपुर छत्रपजत सांभािी नगर 18. ओजडसा 1 कटक - 19. पंिाब 1 िालंधर चंडीगढ़ 20. चंडीगढ़ ियपुर - 21. रािस्ट्थान 2 िोधपुर - 22. तजमलनाडु चैन्नई पुडुचैरी (सर्कवट) 2 23. पुडुचेरी मिरु ैई कोयंबटूर 24. तेलंगाना 1 हिै राबाि - लखनऊ - 25. उत्तर प्रििे 3 िाराणसी प्रयागराि गाजियाबाि आगरा 26. उत्तराखंड 1 िहे रािनू - 27. अंिमान और जनकोबार द्वीप समूह 2 कोलकाता - 28. जसदिम[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 29. पजिम बंगाल 30. अरुणाचल प्रििे 31. असम 32. मजणपुर आईििाल (सर्कवट) 1 गुिाहाटी अगरतला (सर्कवट) 33. मेघालय कोजहमा (सर्कवट) 34. जमिोरम 35. नागालैंड 36. जत्रपुरा स्ट्पष्टीकरण – (i) ‘सर्कवट’ के रूप म ें उपिर्िवत अिस्ट्थान ऐसी रीजत में प्रचालन करेंग,े िो राष्ट्रपजत संबंजधत राज्य/अजधकाररता म ें पूर्तवकतावओं द्वारा फाइल की गई अपीलों की संख्या पर जनभवर करते हुए आिेि करें ; (ii) न्द्यायपीठ के साथ सहबद्ध अजतररि बैठकों का प्रचालन एक न्द्याजयक सिस्ट्य और एक तकनीकी सिस्ट्य द्वारा दकया िाएगा । [फा. सं.ए-50050/150/2008-सीईएसटीएटी-डीओआर] बालसुब्रमजणयन कृष्णमूर्तव, संयक्ु त सजचि MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 31st July, 2024 S.O. 3048(E).—In exercise of the powers conferred by the sub-sections (1), (3) and (4) 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 numbers S.O.1(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii), dated the 29th December, 2023, and S.O.4073(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 14th September, 2023 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- (i) establishes the Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1st day of September, 2023; (ii) constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi; and (iii) constitutes the number of State Benches of the Goods and Services Tax Appellate Tribunal as specified in column (3) of the table below, with respect to the State specified in the corresponding entry in column (2) of the said table, at the location specified in corresponding entry in column (4) thereof, with the Sitting or Circuit Bench specified in column (5) thereof, namely: — No. of Sl.No. State Name Location Sitting / Circuit Benches (1) (2) (3) (4) (5) 1 Andhra Pradesh 1 Vijayawada Vishakhapatnam 2 Bihar 1 Patna - 3 Chhattisgarh 1 Raipur - 4 Delhi 1 Delhi - 5 Gujarat 2 Ahmedabad -4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] Dadra and Nagar Haveli and 6 Surat Rajkot Daman and Diu 7 Haryana 1 Gurugram Hissar 8 Himachal Pradesh 1 Shimla - 9 Jammu and Kashmir 1 Jammu Srinagar 10 Ladakh 11 Jharkhand 1 Ranchi - 12 Karnataka 2 Bengaluru - 13 Kerala 1 Ernakulum Thiruvananthapuram 14 Lakshadweep 15 Madhya Pradesh 1 Bhopal - 16 Goa Mumbai Panaji (Circuit) 3 Pune Thane 17 Maharashtra Nagpur Chhatrapati Sambhajinagar 18 Odisha 1 Cuttack - 19 Punjab 1 Jalandhar Chandigarh 20 Chandigarh Jaipur - 21 Rajasthan 2 Jodhpur - 22 Tamil Nadu Chennai Puducherry (Circuit) 2 23 Puducherry Madurai Coimbatore 24 Telangana 1 Hyderabad - Lucknow - 25 Uttar Pradesh 3 Varanasi Prayagraj Ghaziabad Agra 26 Uttarakhand 1 Dehradun - 27 Andaman and Nicobar Islands 28 Sikkim 2 Kolkata - 29 West Bengal 30 Arunachal Pradesh 31 Assam 32 Manipur Aizawl (Circuit) 33 Meghalaya 1 Guwahati Agartala (Circuit) 34 Mizoram Kohima (Circuit) 35 Nagaland 36 Tripura Explanations — (i) Locations shown as 'Circuit' shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States/jurisdiction; (ii) the additional sitting associated with the Bench shall be operated by one Judicial Member and one Technical Member. [F. No. A-50050/150/2018-CESTAT-DoR] 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.

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