The Goods and Services Tax Appellate Tribunal (GSTAT), Andhra Pradesh State Benches, have formally commenced functioning in the State of Andhra Pradesh. The Public Notice No. 01/2026 dated May 27, 2026, issued for the information of all stakeholders — including taxpayers, competent departmental authorities, authorised representatives, and other concerned parties — that the GSTAT Andhra Pradesh Bench has begun operations from its temporary office at the following address:
GSTAT, Vijayawada Bench — Flat No. 401, Vinaygarh Apartments, Brindavan Colony, Labbipet, Vijayawada – 520010.
*Permanent addresses of the GSTAT Vijayawada and GSTAT Visakhapatnam Benches shall be notified in due course.
Composition of the GSTAT Andhra Pradesh Bench
The GSTAT Andhra Pradesh Bench shall consist of the following Hon’ble Members:
- Shri Bhaskar Reddy Vemireddy — Hon’ble Vice-President, GSTAT Andhra Pradesh.
- Shri Satish Kumar Agrawal — Hon’ble Technical Member (Centre), GSTAT Raipur (temporarily assigned to GSTAT Vijayawada).
The GSTAT Andhra Pradesh State Bench at Vijayawada shall take up appeals pertaining to both the Vijayawada Bench and Visakhapatnam Bench, with the discretion of the Vice-President, GSTAT Andhra Pradesh, to hear matters through virtual, hybrid, or physical mode.
Territorial Jurisdiction of the GSTAT Andhra Pradesh State Benches
As per the Department of Revenue notification No. S.O. 5063(E) dated 26th November 2024, the Andhra Pradesh State Benches shall exercise jurisdiction over the following districts:
- GSTAT Vijayawada Bench — Jurisdiction (15 Districts):
- Krishna, NTR, Guntur, Palnadu, Bapatla, Prakasam, Sri Potti Sriramulu Nellore, Kurnool, Nandyal, Ananthapuramu, Sri Sathya Sai, YSR Kadapa, Annamayya, Tirupati, and Chittoor.
- GSTAT Visakhapatnam Bench — Jurisdiction (11 Districts):
- Srikakulam, Vizianagaram, Parvatipuram Manyam, Alluri Sitharama Raju, Visakhapatnam, Anakapalli, Kakinada, Dr. B.R. Ambedkar Konaseema, East Godavari, West Godavari, and Eluru.
Legislative Basis for Hearing of Appeals
The Bench shall hear appeals and applications filed under the provisions of the Central Goods and Services Tax (CGST) Act, 2017 and the Andhra Pradesh State Goods and Services Tax Act, 2017, read with relevant rules framed from time to time.
Filing of Appeals and Applications
All appeals, applications, and related proceedings pertaining to the aforementioned jurisdictions shall henceforth be filed before the respective State Benches as per the jurisdiction prescribed above. All such filings must strictly adhere to the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and all other prevailing statutes, regulatory frameworks, and administrative directions issued periodically.
Procedural Framework — e-Filing and GSTAT Portal
The procedural framework for institution of appeals is governed by Chapter III of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. For the guidance and convenience of all concerned, the e-filing Advisory, the GSTAT (Procedure) Rules 2025, and various orders issued by the Tribunal from time to time have been made available on the GSTAT Portal (https://efiling.gstat.gov.in) under the ‘NOTICE’ section.
Helpdesk and Grievance Redressal
In case of any difficulty or inconvenience faced while filing appeals or applications, appellants/applicants may contact the toll-free helpline number 1800-103-4782 or raise a ticket through the ‘Help Centre’ section on the GSTAT portal at https://efiling.gstat.gov.in.
Dissemination
This Public Notice is promulgated in public interest to formally apprise the trade, taxpayers, and departmental authorities regarding the establishment and commencement of functioning of the GSTAT Andhra Pradesh State Benches at Vijayawada and Visakhapatnam. Trade and Industry Associations, Chambers of Commerce, Tax Bar Associations, and Legal Practitioners are requested to disseminate the contents of this Public Notice widely among their members.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/PUBLIC-NORICE-01-2026-GSTAT-AP_0001.pdf
