Key Highlights of Notification S.O. 3048(E): Establishment of GST Appellate Tribunal

Simplified Explanation of Notification S.O. 3048(E)

**1. Notification Overview:

This notification sets up the Goods and Services Tax Appellate Tribunal (GSTAT), specifies its principal and state benches, and supersedes earlier notifications related to GSTAT’s constitution.

**2. Effective Date:

The GSTAT is established starting from September 1, 2023.

**3. Principal and State Benches:

• Principal Bench:
  • Located in New Delhi.
• State Benches:
  • Specific benches are set up in various states with designated locations and additional Circuit Benches where applicable.

**4. Details of State Benches:

Here’s a breakdown of the benches:

• Andhra Pradesh:
  • Main Bench Location: Vijayawada
  • Circuit Bench: Vishakhapatnam
• Gujarat:
  • Main Bench Location: Ahmedabad
  • No Circuit Bench
• Maharashtra:
  • Benches: Mumbai, Pune
  • Circuit Benches: Thane, Nagpur, ChhatrapatiSambhajinagar
• Uttar Pradesh:
  • Benches:Lucknow, Varanasi, Prayagraj
  • Circuit Benches: Ghaziabad, Agra

**5. Explanation of Circuit Benches:

• Circuit Benches are additional locations where GSTAT hearings can take place, based on the volume of appeals. For instance:
  • In Tamil Nadu, Chennai is the main bench location, while Puducherry will have a Circuit Bench.
  • In Uttar Pradesh, Lucknow is the principal bench, with Circuit Benches in Varanasi, Prayagraj, Ghaziabad, and Agra to manage regional cases.

**6. Operational Details:

• Additional Sitting:
  • Each Circuit Bench will be operated by one Judicial Member and one Technical Member, providing additional support for handling cases as needed.

**7. Example Scenario:

Imagine you are a business owner in Karnataka facing a GST dispute. You will file your appeal at the GSTAT:

• If you are based in Bengaluru, you will go to the state bench there.
• For appeals that need special handling, you may also attend sessions at the Circuit Bench if required.

Summary:

• September 1, 2023: GSTAT established.
• Principal Bench: New Delhi.
• State Benches: Located in various states with additional Circuit Benches based on appeal volumes.