GST Appellate Tribunal functioning begins for Kolkata Bench, with filing and jurisdiction rules now applicable for listed territories. The Goods and Services Tax Appellate Tribunal, Kolkata Bench has commenced functioning at its stated office address at Alipore, Kolkata, with jurisdiction over West Bengal, Sikkim and the Andaman and Nicobar Islands. Appeals, applications and related proceedings from these jurisdictions are to be filed before the Kolkata Bench under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other applicable laws. Filing assistance is available through the GSTAT e-filing portal, including a toll-free helpline and incident reporting facility.