GSTAT Principal Bench Operationalised

The Central Government has formally empowered the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, to hear appeals filed under Section 101B of the CGST Act, 2017. 

The notification operationalises an important component of the GST appellate framework concerning appeals arising from advance ruling mechanisms and is deemed effective retrospectively from April 1, 2026. 

The move marks another institutional step toward full functionalisation of the GSTAT regime and provides procedural clarity for taxpayers involved in National Bench advance ruling disputes.