Overview
- Finance Minister Nirmala Sitharaman unveiled the GST Appellate Tribunal, confirming that filings are open on the new portal and that cases will be heard from December with a staggered intake prioritising older disputes.
- The body becomes the unified second‑level forum for GST appeals, offering an alternative to approaching High Courts and aiming to bring consistency to interpretations across states.
- The tribunal launches as the country’s largest, with 116 members across 32 benches in 45 locations, and is expected to inherit more than 4 lakh pending matters from day one.
- The limitation period for filing legacy appeals has been extended to June 30, 2026, according to the finance minister’s announcement at the launch.
- From April 2026, the principal bench is set to function as the National Appellate Authority for Advance Rulings, and reporting indicates GSTAT will also take over pending anti‑profiteering cases.