{"id":23096,"date":"2025-09-25T11:31:27","date_gmt":"2025-09-25T06:01:27","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=23096"},"modified":"2025-09-25T14:41:54","modified_gmt":"2025-09-25T09:11:54","slug":"goods-and-services-tax-appellate-tribunal","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/goods-and-services-tax-appellate-tribunal\/","title":{"rendered":"Goods and Services Tax Appellate Tribunal"},"content":{"rendered":"<h2><b>Goods and Services Tax Appellate Tribunal Latest News<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Recently, the Union Minister for Finance and Corporate Affairs formally launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi.<\/span><\/p>\n<h2><b>About Goods and Services Tax Appellate Tribunal<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is a <\/span><b>statutory appellate body<\/b><span style=\"font-weight: 400;\"> established under the <\/span><b>Central Goods and Services Tax Act, 2017 (CGST Act)<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It hears various appeals under the said Act and the respective State\/UT GST Acts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Tribunal will function through a <\/span><b>Principal Bench in New Delhi<\/b><span style=\"font-weight: 400;\"> and <\/span><b>31 State Benches across 45 locations in India.<\/b><\/li>\n<\/ul>\n<h2><b>Composition of Goods and Services Tax Appellate Tribunal<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It consists of <\/span><b>the President<\/b><span style=\"font-weight: 400;\"> (Head), a <\/span><b>Judicial Member<\/b><span style=\"font-weight: 400;\">, and <\/span><b>2 Technical Members<\/b><span style=\"font-weight: 400;\"> (one from the state and another from the Centre).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The state bench consists of <\/span><b>two Judicial Members<\/b><span style=\"font-weight: 400;\">, a <\/span><b>Technical Member<\/b><span style=\"font-weight: 400;\"> (Centre) and a <\/span><b>Technical Member<\/b><span style=\"font-weight: 400;\"> (state).<\/span><\/li>\n<\/ul>\n<h2><b>Eligibility of members of Goods and Services Tax Appellate Tribunal<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The president must be a <\/span><b>Supreme Court judge<\/b><span style=\"font-weight: 400;\"> or have served the <\/span><b>High Court as the Chief Justice.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Judicial member must be a <\/span><b>High Court Judge<\/b><span style=\"font-weight: 400;\"> or has served as an Additional District Judge or a District Judge for a <\/span><b>period of 10 years.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The <\/span><b>Technical Member<\/b><span style=\"font-weight: 400;\"> (Centre) must be an <\/span><b>Indian Revenue Service<\/b><span style=\"font-weight: 400;\"> member belonging to Group A or must be a member of All India Service with three years of experience in administering GST in the Central Government.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Also, the Technical Member from the Centre should have completed <\/span><b>twenty-five years in Group A services.\u00a0<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The <\/span><b>Technical Member<\/b><span style=\"font-weight: 400;\"> (state) must be a state government officer or <\/span><b>All India Service<\/b><span style=\"font-weight: 400;\"> officer with the rank above <\/span><b>Additional Commissioner of Value Added Tax<\/b><span style=\"font-weight: 400;\">; also, the rank should be above the First Appellate Authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Technical Member from the state must have <\/span><b>completed twenty-five years<\/b><span style=\"font-weight: 400;\"> in Group A Services or equivalent and three years administering GST or finance and taxation in the State Government.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Age limit and Tenure:<\/b><span style=\"font-weight: 400;\"> The president and judicial and technical members of GSTAT shall hold office for <\/span><b>four years,<\/b><span style=\"font-weight: 400;\"> or until he attains the age of <\/span><b>70 years and 67 years.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is equivalent to a Civil Court for trying a case. It can pass orders, hear cases, impose penalties, and revoke or cancel registrations.<\/span><\/li>\n<\/ul>\n<p><b>Source: <\/b><a href=\"https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=2170932\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">PIB<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Goods and Services Tax Appellate Tribunal is a statutory appellate body established under the Central Goods and Services Tax Act, 2017 (CGST Act). Read more about Goods and Services Tax Appellate Tribunal, Composition, Eligibility, Latest News.<\/p>\n","protected":false},"author":5,"featured_media":65124,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[2891],"class_list":{"0":"post-23096","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-upsc-prelims-current-affairs","8":"tag-goods-and-services-tax-appellate-tribunal","9":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/23096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=23096"}],"version-history":[{"count":0,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/23096\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/65124"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=23096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=23096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=23096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}