Jurisdiction of the State Benches of the GST Appellate Tribunal-Notification issued!

The Ministry of Finance, Department of Revenue, issued a notification on November 26, 2024, which brings amendments to the previous notification (S.O. 3048(E), dated July 31, 2024) concerning the jurisdictions of the Goods and Services Tax Appellate Tribunals (GSTAT) in India. Key amendments include changes in the district jurisdictions for various benches, specifically substituting district names in certain columns of the notification. The notification also introduces new provisions to clarify the districts under the jurisdiction of different State Benches of the GST Appellate Tribunal, effective from the date of publication. These amendments aim to streamline the GST appellate process and ensure the proper allocation of cases across the designated locations.

Let's understand the key amendments.

NOTIFICATION dated 26.11.2024

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi: 26.11.2024

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NOTIFICATION

S.O. 5063(E) In exercise of the powers conferred by the sub-sections (1), (3) and (4) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendation of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O.3048(E), dated the 31st July 2024, namely:-

(i) In clause (iii), in the Table of the said notification: -

a. Against serial number 25 of column (1), in column (4), for the word "Varanasi", the word "Prayagraj", shall be substituted; and in column (5), for the word "Prayagraj", the word "Varanasi", shall be substituted;

b. Against serial number 19 of column (1), in column (4), for the word "Jalandhar", the word "Chandigarh", shall be substituted; and in column (5), for the word "Chandigarh", the word "Jalandhar", shall be substituted;

(ii) After clause (iii) in the said notification, after the table, the following clause shall be inserted, namely:-

(iv) Notifies the districts forming the jurisdiction of the State Benches of the Goods and Services Tax Appellate Tribunal specified in column (4) of the table below for the locations of the benches specified in the corresponding entry in column (3), and in the column (6) for the sitting or circuit specified in corresponding entry in column (5) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:-

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[F. No. A-50050/99/2024-GSTAT-DOR]

VIKASH KUMAR, Dy. Secy.

Note:- The principal Notification was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O.3048(E), dated the 31st July 2024.

Key Highlights of the Notification

1. Amendments to District Jurisdictions:

• Prayagraj and Varanasi: The notification substitutes district names for locations—changing "Varanasi" to "Prayagraj" in the jurisdiction details.

2. Updates to GST Appellate Tribunal (GSTAT) Benches:

• The notification specifies the jurisdictional districts for the State Benches of the GST Appellate Tribunal across multiple states and union territories. This includes assigning new districts under the jurisdiction of existing benches and enhancing clarity and accessibility.

3. Introduction of New Circuit Locations:

• New circuits have been notified for several regions, ensuring a more localized approach for GST appellate proceedings.

4. Effective Date:

• These changes will come into effect from the date of publication in the Gazette of India (Extraordinary), i.e., 26th November 2024.

Conclusion

In conclusion, the amendments introduced by the Ministry of Finance in the GST notification dated 26th November 2024 serve to streamline the functioning of the Goods and Services Tax Appellate Tribunal (GSTAT) and enhance the accessibility of the appellate process. By redefining the jurisdictional districts for various State Benches and updating the sitting/circuit locations, the notification ensures that GST-related disputes are managed more effectively and efficiently.

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