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Establishment of GSTAT & its 36 State Benches
Notification No: S.O. 3048(E) dated 31st July, 2024
Relevant Act/ Rule: Goods & Services Tax Act, 2017, Goods & Services Tax Rules, 2017
Relevant Section/ Rule: Section 109 (1),(3),(4)
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, Subsection (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-
- establishes the Goods and Services Tax Appellate Tribunal (GSTAT), with effect from the 1st day of September, 2023;
- constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi;
- constitutes 36 State Benches of GSTAT in the states as mentioned in the notification
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