GSTAT is not merely an institutional reform but “a powerful reminder of our determination to continue improving, reforming, and adapting GST for the future,” Sitharaman said.
FM Nirmala Sitharaman ( File Photo: ANI)
A Goods and Services Tax Appellate Tribunal (GSTAT) was launched by the Union Finance Minister Nirmala Sitharaman, positioning it as a landmark reform aimed at clearing a massive backlog of tax disputes and strengthening trust between businesses and the administration.
GSTAT is not merely an institutional reform but “a powerful reminder of our determination to continue improving, reforming, and adapting GST for the future,” Sitharaman said.
Advertisement
She added that what began in 2017 as “one nation, one tax, one market” has now been augmented by “one nation, one forum for fairness and certainty.”
Advertisement
The Finance Minister also announced a staggered approach to filings, prioritising older disputes in the initial phase.
“Hearings are expected to commence from December this year. So prepare carefully, file peacefully, and take confidence in the fact that we have even enabled a staggering filing approach. This will address concerns of anybody who thinks that there is going to be a rush,” she said.
Notably, the tribunal will begin hearing cases from December, offering what she described as “a true symbol of justice for taxpayers.” Beyond appeals, GSTAT will also serve as the Authority for Advance Rulings (AAR), effectively making it a one-stop forum for pre- and post-dispute resolution under GST.
As per the government data, currently, as many as 4.83 lakh appeals are pending before appellate authorities. These cases are now expected to be filed before GSTAT. To ease the process, the limitation period for filing has been extended to June 30, 2026.
Justice (Retd) Sanjaya Kumar Mishra was named as President of the Principal Bench in May 2024, while in August 2025, Mayank Kumar Jain, a retired judge of the Allahabad High Court, joined as a judicial member.
Retired IAS officer A Venu Prasad and retired IRS officer Anil Kumar Gupta have been appointed as Technical Members (State) and (Centre), respectively, in New Delhi’s Principal Bench.
Advertisement
