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A comprehensive overview of GSTAT’s establishment, jurisdiction, and significance for businesses across India
The Goods and Services Tax Appellate Tribunal (GSTAT) has been constituted under Section 109 of the Central Goods and Services Tax Act, 2017, as the Appellate Tribunal for deciding appeals filed under Section 112 against orders passed under Section 107 or Section 108, with jurisdiction and powers defined under Section 111 of the CGST Act.
GSTAT functions as the second level of appeal in the GST dispute resolution mechanism, hearing appeals arising from orders passed by Appellate Authorities under Section 107 and Revisionary Authority under Section 108 of the CGST Act.
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The GSTAT (Procedure) Rules, 2025 were notified in April 2025, establishing the comprehensive framework for GSTAT’s functioning.
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Presided by President (former High Court Judge), Judicial Member, and two Technical Members (Centre & State). The Principal Bench holds exclusive jurisdiction over: (i) place of supply disputes under IGST Act, 2017, (ii) anti-profiteering cases under Section 171 of CGST Act, 2017, (iii) issues involving Input Service Distributor (ISD) under Section 20 of CGST Act, (iv) issues involving Online Information Database Access or Retrieval services (OIDAR)/actionable claims under Section 14 or 14A of IGST Act, (v) cases pending before two or more State Benches involving identical questions of law (as per S.O. 4219(E) dated 17.09.2025), and (vi) any other matter notified by the Governmen
Two Judicial Members and two Technical Members (one each from Centre & State). Handle all other appeals within territorial jurisdiction. Appeals lie before respective High Courts.
Section 109 of CGST Act constitutes GSTAT
Revenue Bar Association v. Union of India - Madras HC struck down provisions
49th GST Council meeting recommendations
Finance Act, 2023 - Sections 149 & 150 substituted S109 & S110
Notification S.O. 3048(E) - Constitution of Principal Bench and State Benches
GSTAT (Procedure) Rules, 2025 notified
Notification S.O. 4219(E) - Additional jurisdiction to Principal Bench
Appeal filing opens
Final deadline for all pending appeals
Essential forms, templates, and guides for GSTAT appeals
Complete procedural rules for GST Appellate Tribunal proceedings
Complete procedural rules for GST Appellate Tribunal proceedings
Complete procedural rules for GST Appellate Tribunal proceedings
Essential information for businesses and legal practitioners navigating GSTAT proceedings
GSTAT follows specific procedural requirements that must be strictly adhered to for successful appeal processing
This information is for educational purposes only. Consult qualified legal counsel for specific cases.
Official procedural guidelines
Legal framework for GSTAT
Critical deadlines and procedures
AI-powered document search
Determine correct GSTAT bench
The information provided is for educational purposes only and does not constitute legal advice. Always consult with qualified legal professionals for specific matters.
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According to 250 In-House Attorneys, This is a Must Have Legal productivity is being slammed by a toxic work culture according to a recent survey from across the pond. This may come as no surprise to legal workers here in the United States, as the relentless pressure of law practice often creates a toxic...
According to 250 In-House Attorneys, This is a Must Have Legal productivity is being slammed by a toxic work culture according to a recent survey from across the pond. This may come as no surprise to legal workers here in the United States, as the relentless pressure of law practice often creates a toxic...
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