https://www.taxtmi.com/circulars?id=66852 The Council established one national GST Appellate Tribunal with a Principal Bench and State Benches each ordinarily comprising two Judicial and two Technical Members (one Centre, one State), allowed single Member adjudication for matters up to Rs. 50 lakh, approved Search cum Selection Committee compositions for State Technical Members, and authorised drafting of consequential amendments. It approved Law Committee recommendations on targeted amendments (Section 23, Section 62, Section 13(9) IGST), late fee rationalisation and conditional amnesties for specified returns, amendments to CGST Rules for Aadhaar authentication, extensions and amnesties for revocation of registration and specified assessment periods, and accepted Fitment and GoM reports with proposed compliance and track and trace measures. en-us Sat, 18 Feb 2023 00:00:00 +0530 Wed, 11 Feb 2026 15:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66852 The Council established one national GST Appellate Tribunal with a Principal Bench and State Benches each ordinarily comprising two Judicial and two Technical Members (one Centre, one State), allowed single Member adjudication for matters up to Rs. 50 lakh, approved Search cum Selection Committee compositions for State Technical Members, and authorised drafting of consequential amendments. It approved Law Committee recommendations on targeted amendments (Section 23, Section 62, Section 13(9) IGST), late fee rationalisation and conditional amnesties for specified returns, amendments to CGST Rules for Aadhaar authentication, extensions and amnesties for revocation of registration and specified assessment periods, and accepted Fitment and GoM reports with proposed compliance and track and trace measures. Circulars GST Sat, 18 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66852