New Delhi, Sep 24 (PTI) Finance Minister Nirmala Sitharaman on Wednesday launched the GST Appellate Tribunal (GSTAT) to expedite resolution of disputes between businesses and the tax department and ensure fairness in delivering justice With the operationalisation of GSTAT, businesses will be able to file their cases on the portal and these will be taken up for hearing December onwards.

Launching the GSTAT, Sitharaman said the tribunal is a "true symbol of justice for taxpayers".

The tribunal is not just an institutional milestone, but a symbol of how far goods and services tax (GST) has come in the last eight years, and "is also a powerful reminder of our determination to continue improving, reforming, and adapting it for the future".

"Operationalisation of GSTAT is a living example of how reforms in India evolve. It demonstrates that the reforms are not static. So what began in 2017 as one nation one tax one market, now has also added one more -- one nation, one forum for fairness and certainty.

"This forum will become a true symbol of justice for taxpayers, a pillar of trust for businesses and also a catalyst for India's continued economic growth," Sitharaman said.

Revenue Secretary Arvind Srivastava said, "While GST Council has endeavoured to clarify many complex issues from time to time, a formal appellate body will allow equitable opportunity to all sides to present their standpoint, and enable settlement of such issues in an acceptable and stable manner.

"The tribunal will provide a specialised nationwide forum that can bring consistency in interpretation, predictability in outcomes and credibility to the appellate process. This is vital for strengthening the trust between taxpayers and the tax administration," he said.

As many as 4.83 lakh cases are pending before the appellate authority and all these cases are expected to be filed before the GSTAT.

Asking trade bodies and associations to make use of the GSTAT portal, she said the limitation period for filing appeals has been extended to June 30, 2026.

"Hearings are expected to commence from December this year. So prepare carefully, file peacefully and take confidence in the fact that we have even enabled a staggering filing approach. This will address concerns of anybody who thinks that there is going to be a rush," she said.

As part of the staggering approach in filing of appeals before the GSTAT, old disputes will be given priority for filing for the initial period.

As many as 4.83 lakh cases are pending before the appellate authority and all these cases are expected to be filed before the GSTAT.

Separately, GSTAT will also start functioning as the authority for advance ruling (AAR) for GST.

"This makes GSTAT not just a tribunal but a one-stop comprehensive forum for GST disputes for both before initiation and after initiation of proceedings," the minister said.

Sitharaman said since the launch of GST on July 1, 2017, the GST Council, working with states and Union Territories, has refined and strengthened the system.

"GST has grown as a reliable revenue source, widened the tax base, encouraged formalisation and become a foundation of India's growth story," she added.

Last month, the government appointed technical and judicial members for various benches of the tribunal. The government had in May 2024 appointed Justice (Retd.) Sanjaya Kumar Mishra as the President of the Principal Bench of GSTAT.

In August 2025, the government appointed Mayank Kumar Jain, retired judge of the Allahabad High Court, as a judicial member of the bench.

Retired IAS officer A Venu Prasad and retired IRS officer Anil Kumar Gupta will be the Technical Member (State) and Technical Member (Centre), respectively, of GSTAT, Principal Bench, New Delhi.

Sitharaman said ease of living for taxpayers extends beyond filing and refunds; it includes fair, efficient dispute resolution.

"GSTAT is a natural extension of the reform. In simple terms: when a taxpayer has a dispute, the first appeal lies within the tax administration. At the second level, whether the original order is from the Centre or a state, the appeal will now converge at a single, independent forum -- the GSTAT," the finance minister added. PTI JD TRB TRB

GST appellate tribunal creates a single national forum for GST disputes, centralizing appeals and advance ruling functions. The GST Appellate Tribunal (GSTAT) creates a unified national forum for second level appeals against GST orders and for advance rulings, accessible through an online portal. Hearings will begin in December with a staggered filing approach prioritising older disputes; the limitation for appeals has been extended to June 30, 2026 to enable transfer of a substantial backlog into the tribunal. Appointments of judicial and technical members to the Principal Bench and other benches have been made to operationalise a specialised adjudicatory structure aimed at consistency and predictability in GST dispute resolution.