Global Daily Tax News, India's GST Appellate Tribunal Begins Work, (Sep 26, 2025)

The Indian Government announced the launch of the new Goods and Services Tax Appellate Tribunal (GSTAT) on September 24, 2025.

The Goods and Services Tax Appellate Tribunals are intended as the forum of second appeal in GST law matters, and the first common forum of dispute resolution in GST disputes between the center and states and between states. The initiative is intended to ensure that there is uniformity in how GST disputes are settled across India.

The commencement of the GSTAT's operations before the end of September was agreed by India's GST Council at its 56th meeting, where it also decided that hearings should commence before the end of the year. Ministers also agreed a deadline of June 30, 2026, for taxpayers to file backlogged appeals.

The Principal Bench of the GSTAT should serve as the National Appellate Authority for Advance Ruling.