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GSTAT Launched: GST Appellate Tribunal Structure and Features

26 September 20251 min read
ECONOMYGSTAT Launched:GST AppellateTribunal Structureand Features26 September 2025safalsetu.com

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.
AspectDetail
Principal BenchNew Delhi
State Benches31 benches, 45 locations
Members2 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.

Test yourself

1. Where is the Principal Bench of the GST Appellate Tribunal located?

The Principal Bench is in New Delhi.

2. How many Judicial Members does each GSTAT bench have?

Each bench has 2 Judicial Members and 2 Technical Members.

3. Until which date is staggered filing allowed on the GSTAT e-Courts Portal?

Staggered filing is allowed up to 30 June 2026.