Govt Constitutes GoM on GSTAT headed by Haryana Deputy CM Shri Dushyant Chautala

The Ministry of Finance vide Office Memorandum dated 6th July 2022 notifies the formation of Group of Ministers (GoM) on GSTAT to study the issues and implement the provisions relating to the formation of GST Appellate Tribunal under the Central Goods and Services Tax Act, 1961.

The Office Memorandum is Given Below:

In its 47th meeting held on 28-29 June 2022 in Chandigarh, the GST Council discussed the changes required in provisions pertaining to the GST Appellate Tribunal in the GST Laws to bring it in confom1ity with judgements of the Courts in relation to various aspects concerning Tribunals. In the aforesaid meeting, the Council has decided to constitute a GoM to look into the issues involved.

2. Accordingly, a Group of Ministers on Goods and Services Tax Appellate Tribunal is being constituted with following composition:

3. The GoM on GSTAT shall recommend necessary amendments required in the GST Laws to ensure that the legal provisions-

(a) maintain the right federal balance;

(b) are in line with the overall objective of uniform taxation within the country; and

(c) are in line with the principles outlined in judgements of Courts in relation to various aspects of Tribunal and are legally sustainable.

4. The GoM shall submit its report for consideration of the Goods and Services Tax Council by 31.07.2022. While making its recommendations, the GoM may consult legal experts.

5. The GoM shall be assisted by Joint Secretary (Revenue).

For Official Memorandum Download PDF Given Below: