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    Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing...
    Jurisdiction mapping transition requires existing officers to retain pre-assigned GST functions until Boweb Portal roles are updated.
    Territorial jurisdiction of GST proper officers aligns with corresponding VAT officer assignments, replacing the previous jurisdictional framework.
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    GSTAT Lucknow Bench begins operations, with jurisdiction and filing of GST appeals now routed through the new bench.
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The Goods and Services Tax Appellate Tribunal, Lucknow Bench has...

GSTAT Lucknow Bench begins operations, with jurisdiction and filing of GST appeals now routed through the new bench.

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GST - States April 11, 2026 Circulars
The Goods and Services Tax Appellate Tribunal, Lucknow Bench has commenced operations at its temporary address in Gomti Nagar, Lucknow and will exercise jurisdiction over the Uttar Pradesh districts notified by the Department of Revenue. Appeals under the Central Goods and Services Tax Act, 2017 and the State GST Act arising from that jurisdiction must now be filed before the Lucknow Bench. Institution of appeals and related proceedings must follow Chapter III of the GSTAT (Procedure) Rules, 2025, along with the e-filing advisory, Presidential Orders, and other applicable statutes and directions made available on the GSTAT portal.

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Acts Income Tax