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of <h1>GST Appellate Tribunal Established with Principal Bench in New Delhi, State Benches Across India Effective September 1, 2023.</h1> The Central Government, on the recommendation of the Goods and Services Tax Council, has established the Goods and Services Tax Appellate Tribunal (GSTAT) effective from September 1, 2023. The Principal Bench will be located in New Delhi, with multiple State Benches across various states and Union Territories. Each bench's jurisdiction covers specific districts within the states. The notification specifies the locations and jurisdictions of these benches, including circuit benches for certain states, which will operate depending on the number of appeals. The tribunal will consist of one Judicial Member and one Technical Member for additional sittings.
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