Daily Current Affairs on GST Appellate Tribunal for UPSC Civil Services Examination (General Studies) Preparation

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Daily Current Affairs

GST Appellate Tribunal

Economic Affairs Tax System
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GST Appellate Tribunal
  • Union Cabinet approved the creation of a Goods and Services Tax Appellate Tribunal, a quasi-judicial body that will mediate in indirect tax disputes between states and centre. 
     
  • It would serve as the forum of second appeals to do with the applicability of GST.
  • IT will also be the first common forum of dispute resolution between the Centre and the States.
  • Composition:  To be situated in New Delhi,Shall be presided over by its President and shall consist of one Technical Member (Centre) and one Technical Member (State).
  • Chapter XVIII of the CGST Act provides for an appeal and review mechanism for dispute resolution under the GST regime. 
  • Tax assessment would be done by people below the rank of Commissioner, and the appeals would be with the Commissioner. The Commissioner (Appeals) could then go to the Tribunal.
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