GOODS AND SERVICES TAX APPELLATE TRIBUNAL (GSTAT)

About: 

• What is it? Goods and Services Tax Appellate Tribunal (GSTAT) is the forum of second appeal in GST laws and the first common forum of dispute resolution between Centre and States. 
  
  
• Function: The appeals against the orders in first appeals issued by the Appellate Authorities under the Central and State GST Acts lie before the GST Appellate Tribunal, which is common under the Central as well as State GST Acts. 
  
  
• Location: The National Bench of the Appellate Tribunal shall be situated at New Delhi. 
  
  
• Composition: GSTAT shall be presided over by its President and shall consist of one Technical Member (Centre) and one Technical Member (State). 
  
  
• Significance: 
  • The national bench of the GST Appellate Tribunal will expedite resolution of disputes under GST laws. Tax experts said the formation will help prevent any unwarranted delays in the future. 
    
    
  • Being a common forum, GST Appellate Tribunal (national bench) will ensure that there is uniformity in redressal of disputes arising under GST, and therefore, in implementation of GST across the country. 
    
    
  • The appellate authority will help in resolving the confusion created by contradictory rulings given by Appellate Authority for Advance Rulings (AAAR) on the same or similar issues in different states. 
    
    
  
  
  
• Background: 
  • Chapter XVIII of the CGST Act provides for the Appeal and Review Mechanism for dispute resolution under the GST Regime. 
    
    
  • Section 109 of this Chapter under CGST Act empowers the Central Government to constitute the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.