{"id":3011,"date":"2023-02-19T06:15:43","date_gmt":"2023-02-19T00:45:43","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=3011"},"modified":"2025-03-26T09:45:02","modified_gmt":"2025-03-26T04:15:02","slug":"what-is-the-gst-appellate-tribunal-gstat","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/what-is-the-gst-appellate-tribunal-gstat\/","title":{"rendered":"What is the GST Appellate Tribunal (GSTAT)?"},"content":{"rendered":"<h2>About GST Appellate Tribunal (GSTAT):<\/h2>\n<ul>\n<li>The <strong>Central Goods and Service Tax Act, 2017 (CGST Act) in Section 109 mandates<\/strong> for the constitution of a <strong>GSTATand its Benches<\/strong>.<\/li>\n<li>The GSTAT will be the <strong>specialized appellate authority for resolving disputes<\/strong> under the <strong>GST laws.<\/strong><\/li>\n<li><strong>Composition:<\/strong><\/li>\n<li>The GST Tribunal will have <strong>one principal bench in New Delhi<\/strong> and as many <strong>benches or boards in states as decided by each state<\/strong>, subject to approval of the council.<\/li>\n<li><strong>North-eastern states could opt for one bench for 2-3 states<\/strong> and an <strong>additional bench for very far-flung areas.<\/strong><\/li>\n<li>The principal bench and state boards would have <strong>two technical and two judicial members each, with equal representation from the Centre and states.<\/strong><\/li>\n<li><strong>All four members would not sit for hearing each case<\/strong>. It depends on the threshold or value of dues involved.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<h3>Q1)\u00a0What is a Tribunal?<\/h3>\n<p>Tribunals are judicial or quasi-judicial institutions established by law. They intend to provide a platform for faster adjudication as compared to traditional courts, as well as expertise on certain subject matters.<\/p>\n<p><strong>Source:<\/strong>\u00a0<a href=\"https:\/\/www.newindianexpress.com\/business\/2023\/feb\/19\/gst-council-lays-down-road-map-for-appellate-tribunal-2548736.html\" target=\"_blank\" rel=\"nofollow noopener\"><u>GST Council lays down road map for appellate tribunal<\/u><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The GSTAT will be the specialized appellate authority for resolving disputes under the GST laws.<\/p>\n","protected":false},"author":5,"featured_media":3012,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3011","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-upsc-prelims-current-affairs","8":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/3011","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=3011"}],"version-history":[{"count":0,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/3011\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/3012"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=3011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=3011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=3011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}