GSTAT Launched: GST Appellate Tribunal Structure and Features
Why in the news
The GST Appellate Tribunal began functioning, a milestone for resolving indirect-tax disputes in India.
Key facts
- GSTAT e-Courts Portal: filing, case tracking, virtual hearings, with FAQs and videos.
- Staggered filing allowed till 30 June 2026.
- Focus: plain-language orders, time standards for listing, hearing and pronouncement.
| Aspect | Detail |
|---|---|
| Principal Bench | New Delhi |
| State Benches | 31 benches, 45 locations |
| Members | 2 Judicial, 1 Technical (Centre), 1 Technical (State) |
Objectives
- Nationwide specialised, time-bound forum with digital-by-default filing.
- Better cash flow for MSMEs and exporters.
- Motto: One Nation, One Forum for Fairness and Certainty.
Exam angle
- Principal Bench: New Delhi; four members per bench.