Formation of State Benches for GST Appellate Tribunal

Simplified Explanation of Notification S.O. 4073(E) – Constitution of State Benches of Goods and Services Tax Appellate Tribunal

Heading: Formation of State Benches for GST Appellate Tribunal

Purpose of the Notification:

The notification dated September 14, 2023, establishes the locations and number of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) across various states in India. This setup is intended to streamline the adjudication process for GST disputes at the state level.

Key Points:

• Supersession: This notification replaces previous notifications S.O. 3009(E) dated August 21, 2019, and S.O. 4332(E) dated November 29, 2019.
• Effective Date: The changes take effect from the date of publication in the Gazette of India.

1. Overview of the State Benches:

What are State Benches?

State Benches are regional offices of the GST Appellate Tribunal responsible for handling GST disputes and appeals within their respective states. These benches help ensure that GST-related disputes are resolved locally, making the process more accessible to taxpayers.

Details from the Notification:

• Andhra Pradesh: 1 Bench located in Vishakhapatnam and Vijayawada
• Bihar: 1 Bench in Patna
• Chhattisgarh: 1 Bench in Raipur and Bilaspur
• Delhi: 1 Bench in Delhi
• Gujarat: 2 Benches in Ahmedabad, Surat, and Rajkot
• Haryana: 1 Bench in Gurugram and Hissar
• Himachal Pradesh: 1 Bench in Shimla
• Jammu and Kashmir: 1 Bench in Jammu and Srinagar
• Jharkhand: 1 Bench in Ranchi
• Karnataka: 2 Benches in Bengaluru
• Kerala: 1 Bench in Ernakulum and Trivandrum
• Madhya Pradesh: 1 Bench in Bhopal
• Goa: 3 Benches in Mumbai, Pune, Thane, Nagpur, and Aurangabad
• Odisha: 1 Bench in Cuttack
• Punjab: 1 Bench in Chandigarh and Jalandhar
• Rajasthan: 2 Benches in Jaipur and Jodhpur
• Tamil Nadu: 2 Benches in Chennai, Madurai, Coimbatore, and Puducherry
• Telangana: 1 Bench in Hyderabad
• Uttar Pradesh: 3 Benches in Lucknow, Varanasi, Ghaziabad, Agra, and Prayagraj
• Uttarakhand: 1 Bench in Dehradun
• Andaman and Nicobar Islands: 2 Benches in Kolkata
• Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura: Circuit Benches as needed based on appeal volume.

Explanation for “Circuit”:

• Circuit Benches: In states with fewer appeals, a “Circuit” bench will operate, meaning it will cover multiple locations within the state as determined by the GST Appellate Tribunal’s President, depending on the number of appeals.

2. Simplified Explanation:

Purpose:

• This notification organizes the GST Appellate Tribunal’s structure by creating regional benches to handle appeals and disputes more efficiently at the state level.

Examples:

• Gujarat: If you’re a business in Surat dealing with a GST dispute, you can now approach the GST Appellate Tribunal bench located in Surat.
• Goa: Businesses in Goa can address their GST issues at one of the three benches in Mumbai, Pune, Thane, Nagpur, or Aurangabad, providing a local option for resolving disputes.

Impact:

• This arrangement aims to make the adjudication process quicker and more accessible for businesses and individuals by providing local points of contact and resolution for GST-related issues.