GST Appellate Tribunal
Context:
The Union Government has notified the GST Appellate Tribunal (Procedure) Rules, 2025, to streamline the handling of appeals under GST laws.
Key Highlights:
The rules define the process for filing, managing, and adjudicating appeals before GSTAT.
GSTAT acts as the second appellate authority under the CGST Act, 2017.
It handles appeals under both the Central and State/UT GST Acts.
A Principal Bench is established in Delhi.
31 State Benches are set up across different States and Union Territories.
Prelims Question:
Q. The GST Appellate Tribunal (GSTAT) functions under which Act?
(a) Income Tax Act, 1961
(b) Central Goods and Services Tax Act, 2017
(c) Companies Act, 2013
(d) Finance Act, 2021
Answer: (b) Central Goods and Services Tax Act, 2017
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