Скачать или смотреть GST Appellate Tribunal कब से operational हो जाएंगा Latest Update GSTAT

Recommendations of the 56th Meeting of the
GST Council held at New Delhi


2. Operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT)
The Goods and Services Tax Appellate Tribunal (GSTAT) will be made operational for
accepting appeals before end of September and will commence hearing before end of
December this year. The Council also recommended the date of 30.06.2026 for limitation of
filing of backlog appeals. The Principal Bench of the GSTAT will also serve as the National
Appellate Authority for Advance Ruling. These measures will significantly strengthen the
institutional framework of GST by providing a robust mechanism for dispute resolution,
ensuring consistency in advance rulings, and offering greater certainty to taxpayers. This will
further enhance trust, transparency, and ease of doing business under the GST regime.
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