GSTAT launch: One forum for state, Centre GST appeals, says FM Sitharaman

Sub heading: 4.8 lakh pending appeals to be heard, says GSTAT Head Mishra

This is the first time appeals arising from goods and services tax (GST) authorities at central and state levels will converge at a single, independent forum, Union Finance Minister Nirmala Sitharaman on Wednesday said while launching the GST Appellate Tribunal (GSTAT).

 

Calling the GSTAT a “one-stop solution” for taxpayers, Sitharaman said the forum would ensure fair and time-bound dispute resolutions.

 

“The GST promised one nation, one tax, one market. Now what began in 2017 as one nation, one tax, one market has also added one more: One nation, one forum of fairness and for certainty,” she said.

 

According to Justice (retired) Sanjay Kumar Mishra, president of the GSTAT, the tribunal is expected to handle an initial load of 480,000 appeals, which are against first appellate orders passed by central and state commissioners.

 

The tribunal will have a Principal Bench in New Delhi and 31 state Benches, with equal representation from the Centre and the states.

 

From April next year, the Principal Bench will act as the National Appellate Authority for Advance Ruling, giving clarity to businesses and ensuring consistency across states, according to the minister.

 

“This makes the GSTAT not just a tribunal. It makes it a one-stop, comprehensive forum for GST disputes, both before initiation and after the initiation of proceedings,” she said.

 

“The spine of the GST system is going to be provided by the GSTAT,” Sitharaman said, adding that it would deliver “clear, jargon-free decisions in plain language, simplified formats and checklists, digital-by-default filings, virtual hearings, and time standards for listening, hearing, and for pronouncement”.

 

“The limitation period for legacy appeals extends till June 30, 2026, with hearings expected to commence by December this year. We have also enabled a staggered filing approach,” Sitharaman said. While explaining the meaning of “staggered filing”, a state GSTAT member on the sidelines of the event said that the cases would be admitted and listed in batches, typically on a first-in-first-out basis.

 

Acknowledging delays in setting up the forum, Sitharaman said: “It has not at all been easy. The journey has been long, and it has been seen very many challenges, delays, and even setbacks. What began in 2019, when Benches were notified, faced legal issues, which delayed the appointment of the president until 2024.”

 

She linked the launch to the broader GST 2.0 reforms, cleared by the GST Council this month, aimed at simplifying compliance, rationalising rates, and providing clearer refund pathways.

 

“This is cooperative federalism in action at its best. The GSTAT will become a symbol of justice for taxpayers, a pillar of trust for businesses, and a catalyst for India’s continued economic growth,” Sitharaman said.

 

On the impact of GST rate rationalisation, the minister said, “Every early report in the media pointed to the unprecedented sales and bookings in the first two to three days of this season.”