The Central Board of Indirect Taxes and Customs (CBIC) has notified the creation of the principal bench of the Goods and Service Tax Appellate Tribunal (GSTAT) at New Delhi.

“The Government has invoked the powers under section 109(3) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). This supersedes a previous Notification No. S.O.1359(E) dated March 13, 2019, with the exception of prior actions. Acting on the recommendation of the GST Council, the Central Government establishes the Principal Bench of the GSTAT in New Delhi, effective immediately upon official Gazette publication,” the notification read.

In order to offer a uniform framework for the settlement of disputes under the GST, the Principal Bench will be established in New Delhi, and regional benches in several States are anticipated to follow. On September 15, the Center announced the establishment of 31 state benches for the GSTAT.

The CGST Bill, 2023, which was approved by the Parliament last month, aims to increase the age restrictions for the president and members of the Goods and Services Tax Tribunal (GSTAT) from the previous 65 and 67 years to 70 years.

F. No. A-50050/99/2018

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