Section No. 109 - Constitution of Appellate Tribunal and Benches thereof.
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
S.O.1359 (E) - Department of Revenue 13.03.2019 |
It notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at new Delhi with effect from 13.03.2019. |
Notification No. SO 1 (E), dated 29.12.2023
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S.O.3009 (E) - Department of Revenue 21.08.2019 |
It notified the creation of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) with effect from 21.08.2019. |
Notification No. SO 4073 (E), dated 14.09.2023.
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S.O.4332 (E) - Department of Revenue 29.11.2019 |
It notified creation of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) in Rajasthan, Mizoram and Karnataka w.e.f. 29.11.2019 |
Notification No. SO 4073 (E), dated 14.09.2023.
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S.O.4073 (E) - Department of Revenue 14.09.2023 |
It notified the creation of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) with effect from 14.09.2023. |
Notification No. SO 3048 (E), dated 31.07.2024.
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S.O.1 (E) - Department of Revenue 29.12.2023 |
It constituted the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at new Delhi with effect from 29.12.2023 |
Notification No. SO 3048 (E), dated 31.07.2024
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S.O.3048 (E) - Department of Revenue 31.07.2024 |
It notified the establishment of GST Appellate Tribunal with effect from 1.09.2024. |
Earlier notification No. S.O. 1 (E), dated 29.12.2023 and
Notification S.O.4073 (E), dated 14.09.2023 |
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18/2024 - Central Tax 30.09.2024 |
It empowered the Principal Bench of the Appellate Tribunal to examine whether input tax credits availed by any registered person or the reduction in the tax rate has actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person. |
w.e.f. 01.10.2024
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