Govt Launches GST Appellate Tribunal To Streamline Tax Dispute Resolution

(MENAFN- KNN India) New Delhi, Sep 26 (KNN) On Wednesday, the government launched the Goods and Services Tax Appellate Tribunal (GSTAT), creating a unified mechanism to adjudicate GST disputes across the country.

Finance Minister Nirmala Sitharaman described the tribunal as the 'spine' of the country's indirect tax system, calling it a milestone reform that reinforces the principles of simplicity and ease of doing business.

Speaking at the launch event in New Delhi, Sitharaman said GSTAT exemplifies“cooperative federalism in action,” providing a single appellate forum for disputes under the GST regime.

The tribunal will operate through a principal bench in New Delhi and 31 state benches across 45 locations, each comprising two judicial members and one technical member each from the Centre and the states, ensuring balanced expertise.

The launch comes eight years after the introduction of GST in 2017, which unified India's fragmented indirect tax system under the mantra 'One Nation, One Tax, One Market'.

Sitharaman emphasised that reform is a continuous process, highlighting that GSTAT is a key evolution in the system, aimed at delivering fair, efficient, and timely dispute resolution for taxpayers, particularly micro, small, and medium enterprises (MSMEs) and exporters.

Under the new system, taxpayers can appeal orders first within the tax administration and subsequently to GSTAT, regardless of whether the original order was issued by central or state authorities.

The tribunal will also act as the National Appellate Authority for Advance Rulings from April 2026, promoting consistency across states.

Sitharaman underlined that GSTAT will prioritise jargon-free rulings, digital filings, virtual hearings, and adherence to strict timelines.

A dedicated digital portal has been launched to facilitate e-filing and tracking of appeals. Hearings are expected to commence in December, and the limitation period for pending appeals has been extended to June 30, 2026.

Highlighting the impact on businesses, Sitharaman noted that earlier GST disputes involved navigating inconsistent state interpretations, causing delays and locking up capital.

She described GSTAT as“a pillar of trust for businesses and a catalyst for India's growth,” while pointing to the increase in domestic consumption following recent GST rate cuts, part of the nationwide 'Bachat Utsav' initiative.

(KNN Bureau)

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