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The Ministry of Finance has notified the Creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi with effect from 14th March 2019. It will be presided over by the President and shall consist of one technical member (Centre) and one technical member (State).

Earlier, GST Council has approved the setting up of GST Appellate Tribunal (GSTAT) to provide a higher judicial forum for businesses to redress their tax disputes under the newly implemented Goods and Services Tax (GST) law.

Initially, the Tribunal will be constituted with a national bench in Delhi and three regional benches in Chennai, Kolkata, and Mumbai. With the implementation of the GSTAT, the Central Excise and Services Tax Appellate Tribunal (CESTAT) will be replaced. The new indirect tax law, Goods and Services Tax law, implemented on 1st July 2017, provides for an appeal and review mechanism for dispute resolution under the framework, which was rolled out on July 1 last year. The tribunal is the second level of appeal where pleas can be filed against orders from appellate or revisional authorities. The move to constitute the Appellate Tribunal will bring about more consistency on issues in the concept of the GST laws.