GST Appellate Tribunal to Start Accepting Appeals by this date

The Goods and Services Tax Appellate Tribunal (GSTAT) is finally being operationalised. The GST Council in its 56th Meeting on September 3, 2025, has announced that the GSTAT will start accepting appeals by the end of September 2025. On the other hand, the hearing will start by December 2025. This will help the taxpayers to resolve GST disputes more easily.

Additionally, the principal Bench of the GSTAT will also act as the National Appellate Authority for Advance Ruling. The GST Council has suggested that the date for limitation for filing of backlog appeals before GSTAT shall be June 30, 2026.

The operationalisation of GSTAT will strengthen the GST system, reduce confusion, enhance trust and make it easier for businesses to run smoothly. This will also bring more fairness and transparency into the GST Framework.