Principal bench of GSTAT to act as national appellate authority, says FM

WITH the GST Appellate Tribunal (GSTAT) coming into effect, the principal bench of the tribunal will be functioning as the national appellate authority for advanced ruling, confirmed finance minister Nirmala Sitharaman at the launch of the Goods and Services Appellate Tribunal (GSTAT) in New Delhi on Wednesday.

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"From April 2026, principal bench of the GSTAT will also act as the national appellate authority for advanced ruling providing businesses with clarity and ensuring consistency across states. This makes GSTAT not just a tribunal, it makes it a one-stop forum for GST disputes, both before initiation and after initiation of proceedings," said the minister.

She further confirmed that under GSTAT, a total of 31 state benches will be set up across 45 locations to make it more accessible to taxpayers. Taxpayers will be able to file their appeals, track progress, and even attend hearings virtually. Hearings are expected to commence by December this year.