Centre notifies setting up of 31 state benches of GST Appellate Tribunal
GST Appellate Tribunal Centre announced for 28 states and eight union territories.
As per data, currently, only 40 per cent of the corporate income taxpayer base is also registered under GST.
As many as 1.39 crore businesses are registered under GST, almost double of the number when GST was launched six years ago on July 1, 2017.
Goods and Services Tax (GST) revenue buoyancy, which was 1.25 after introduction of the indirect tax regime in 2017, has risen to 1.40 in the last two years.
Average monthly GST revenue increased from Rs 89,885 crore in 2017-18 to Rs 1.50 lakh crore in 2022-23.
In 2023-24, the average revenue stands at Rs 1.69 lakh crore per month.
In March, Parliament had cleared changes in the Finance Bill to pave the way for setting up appellate tribunals for resolution of disputes under GST.
Currently, taxpayers aggrieved with ruling of tax authorities are required to move the respective High Courts.
The resolution process takes longer time as High Courts are already burdened with backlog of cases and do not have a specialised bench to deal with GST cases.
- Andhra Pradesh — Vishakhapatnam and Vijayawada
- Bihar — Patna
- Chhattisgarh — Raipur and Bilaspur
- Delhi — Delhi
- Gujarat/ Dadra and Nagar Haveli/ Daman and Diu- Ahmedabad, Surat and Rajkot
- Haryana — Gurugram and Hissar
- Himachal Pradesh — Shimla
- Jammu and Kashmir/Ladakh — Jammu and Srinagar
- Jharkhand — Ranchi
- Karnataka — Bengaluru
- Kerala/ Lakshadweep — Ernakulum and Trivandrum
- Madhya Pradesh — Bhopal
- Goa/ Maharashtra — Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji
- Odisha — Cuttack
- Punjab — Chandigarh and Jalandhar
- Rajasthan — Jaipur and Jodhpur
- Tamil Nadu/Puducherry — Chennai, Madurai, Coimbatore and Puducherry
- Telangana — Hyderabad
- Uttar Pradesh —
