https://www.taxtmi.com/article/detailed?id=15088 The Goods and Services Tax Appellate Tribunal (GSTAT) is constituted as a two tier body with Principal and State Benches under section 109 of the CGST Act, allocating place of supply disputes to the Principal/National Bench and other disputes to State Benches. GSTAT will hear appeals against Appellate and Revisional Authority orders and certain anti profiteering matters are assigned to the Principal Bench. The GST Council has recommended that the Principal Bench serve as the National Appellate Authority for Advance Rulings and proposed timelines and a limitation date for backlog appeals, pending implementing notifications. en-us Mon, 15 Sep 2025 08:26:51 +0530 Mon, 15 Sep 2025 08:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15088 The Goods and Services Tax Appellate Tribunal (GSTAT) is constituted as a two tier body with Principal and State Benches under section 109 of the CGST Act, allocating place of supply disputes to the Principal/National Bench and other disputes to State Benches. GSTAT will hear appeals against Appellate and Revisional Authority orders and certain anti profiteering matters are assigned to the Principal Bench. The GST Council has recommended that the Principal Bench serve as the National Appellate Authority for Advance Rulings and proposed timelines and a limitation date for backlog appeals, pending implementing notifications. Articles Goods and Services Tax - GST Mon, 15 Sep 2025 08:26:51 +0530 https://www.taxtmi.com/article/detailed?id=15088