GSTAT Empowered as National Appellate Authority (NAAAR)

Recently, the Ministry of Finance issued a notification empowering the GST Appellate Tribunal (GSTAT) to act as the National Appellate Authority for Advance Rulings.

  • The Goods and Services Tax Appellate Tribunal (GSTAT) is a statutory body constituted under the Central Goods and Services Tax Act, 2017 to hear appeals against decisions of Appellate and Revisional Authorities.
  • It provides taxpayers with a specialized, independent, and efficient mechanism for dispute resolution, thereby strengthening the credibility and predictability of the GST regime.
  • GSTAT seeks to establish a unified national appellate framework for GST disputes, promoting the idea of “One Nation, One Forum” and ....
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