Streamlining Tax Disputes: GSTAT’s Journey

1. Legislative Milestones: Central GST (Second Amendment) Bill Approval

• Parliament’s Approval of the Bill
• Amendments to Age Limits for GSTAT President and Members
• Synchronization with Tribunal Reforms Act of 2021

2. Operational Progress: Updates from Revenue Secretary Sanjay Malhotra

• Clarifications on GSTAT Commencement
• Media Advertisement for Member and President Selection
• Anticipated Commencement in July or August

3. Background: Challenges and Delays

• Initial Plans in 2017
• High Court Involvement Due to Delay
• Increasing Appeals and Pending Cases
• Amendments to Central GST Law in July

4. Resolution of Issues: Overcoming Discrepancies

• Establishment Announcement by Finance Ministry
• Discrepancies in Tribunal Composition and Eligibility
• Approval of Necessary Changes by GST Council
• Formalization During Parliament’s Winter Session

5. Legal Framework: Harmonization and Eligibility Criteria

• Amendments to Central GST Act
• Harmonization with Tribunal Reforms Act of 2021
• Criteria for Judicial Members of GSTAT

6. Conclusion: A Step Forward in Tax Dispute Resolution

• Importance of GSTAT Establishment
• Impact on Taxpayer Disputes
• Future Prospects for Improved Efficiency