CA Pratibha Goyal | Feb 14, 2023 |

GST Council Meet on 18th February to discuss constitution of GSTATS: Principal Bench to be situated in Delhi

Per a news alert, the GST Council Meeting will be held on February 18, 2023, to deliberate on the GOMs report on the constitution of the GST Appellant Tribunal’s (GSTAT) Constitution.

The Principal Bench of the GST Appellate Tribunal shall be situated at New Delhi; to be presided over by the President and shall consist of a Technical Member (Centre) or a Technical Member (State)

The jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in cases where one of the issues related to the place of supply shall lie only with the Principal Bench of GSTAT.

Principal Bench shall constitute such number of Benches at such locations in States/areas as may be recommended by GST Council, based on the request of State Governments.

Each Bench of the Appellate Tribunal shall consist of a Judicial Member and a Technical Member (Centre) or a Technical Member (State).

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Tags: Goods and Services Tax Appellate Tribunal, GST, GST Appellate Tribunal, GST Council Meeting, GST Tribunal

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Name: CA Pratibha Goyal

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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.

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