Constitution of Principal and States benches of GSTAT – Amended Notification
Ministry of Finance has issued an amended notification for Constitution of Principal and States benches of GSTAT. The amended notification supersede the previous notifications in this regard and applies with effect from the 1st day of September, 2023 .
As per amended Notification Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) is constituted at New Delhi and thirty one number of State Benches of the Goods and Services Tax Appellate Tribunals (including Circuit/Sitting Bench.Â
‘Circuit’ shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States/jurisdiction.
Download Amended GSTAT Benches Notification Click here >>
- Issue of single consolidated SCN u/s 73/74 of CGST Act 2017 for multiple financial years
- Due date of furnishing Form GSTR-3B return for March 2026 extended to 21.04.2026
- Exemption u/s 10(23C)(iiiad) allowed. Receipts wrongly mentioned as income from other source
- Loans without permission from Charity Commission no reason to deny registration u/s 12A
- No prohibition to entertain a complaint against Chartered Accountant at instance of spouse
