Initiatives taken by the Government to setup GSTAT

Constitution of Group of Ministers (GoM) to recommend necessary amendments

Amendments proposed in Finance Bill 2023 presented before Lok Sabha

Extension of timeline to file appeal, based upon setting up of GST appellate tribunal

Resolved issue relating to the ratio between judicial and technical members and parity of share of members between state and center

Principal bench of tribunal with state level benches across the country

Each bench consist of judicial and technical member in equal proportion

States with less than 5 crore population should have maximum 2 benches and no State to have more than 5 benches

Qualification of members and terms of appointment and re-appointment

Constitution of benches pre and post Finance Act, 2023

Before the proposed amendment in Finance Act, 2023

After the proposed amendment in Finance Act, 2023

Key Expectations

Bench Constitution

National bench (In New Delhi)

A president and one technical member each from State and Centre

Bench Constitution

Principal bench (In New Delhi)

A president, a judicial member and one technical member each from State and Centre

Regional bench (based on notification issued by Government)

State bench

(bench in each State based on notification issued by Government)

Area bench (based on receipt of request from any State Government or recommendation of council)

A judicial member and one technical member each from State and Centre

State bench (based on the request of States and recommendations of Council)

Place of supply cases to be heard by this bench only

Two judicial members and two technical members representing the State and Centre