A GST Appellate Tribunal Panel has been formed; a report is expected before the end of the month

The GST Council has formed a Group of Ministers, led by Haryana Deputy Chief Minister Dushyant Chautala, to make legislative modifications necessary to establish the GST Appellate Tribunal (GSTAT).

The GST Council, led by Finance Minister Nirmala Sitharaman and comprised of state ministers, resolved last week to form a Group of Ministers (GoM) to address different issues voiced by states on the GSTAT’s establishment.

According to the GoM’s Terms of Reference (ToR), the panel would suggest necessary revisions to the GST law to ensure that the legislative provisions maintain the proper federal balance and are consistent with the general goal of uniform taxation throughout the country.

The 6-member GoM would also check that the revisions are consistent with numerous court decisions about the establishment of the tribunal.

The GoM will meet with legal experts before making recommendations, which it will present to the Council by July 31.

Andhra Pradesh Finance Minister Buggana Rajendranath, Goa Industries Minister Mauvin Godinho, Rajasthan Law and Legal Affairs Minister Shanti Kumar Dhariwal, Uttar Pradesh FM Suresh Khanna, and Odisha FM Niranjan Pujari are also members of the GoM.

The GoM is expected to address states’ concerns in light of the Madras High Court ruling stating that the number of technical members in the GSTAT should not exceed the number of judicial members.

The GST was initially intended to comprise one judicial member and two technical members under the CGST Act (one each from the Center and states).

The group will also offer suggestions for changes to the Central GST Act. The GST will consider appeals from orders issued by the GST Appellate Authority, which is made up of tax officials.

Revenue Secretary Tarun Bajaj stated earlier this week that the GSTAT GoM will provide recommendations within a month.

“We should see a lot more development on the tribunal front in the next six months,” Bajaj added.

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