Finance Minister Nirmala Sitharaman on Wednesday launched the Goods and Services Tax Appellate Tribunal (GSTAT), calling it not just an institutional milestone but a “powerful symbol” of how the GST regime has evolved over the last eight years.
“From one nation, one tax, one market to a unified system of compliance and policy, GST has transformed India’s indirect taxation,” Sitharaman said, noting that the system had grown into a reliable revenue source, widened the tax base, formalised the economy, and laid the foundation for India’s growth story.
The Finance Minister credited the GST Council—comprising Union and state representatives—for “refining and strengthening” the framework through continuous dialogue. She stressed that the tax must keep evolving around the principles of simplicity and ease of living, while thanking state ministers for their role in pushing next-generation reforms.
The GSTAT, operational from September 22, is expected to streamline dispute resolution, reduce litigation backlogs, and strengthen taxpayer confidence in the system.
Sitharaman underlined that GSTAT’s fair dispute resolution mechanism will be a key pillar for ease of doing business. Earlier, states often had differences over adjudication and definitions, forcing the GST Council to step in with clarifications. With GSTAT, the Centre and states reinforce cooperative federalism, creating a single reliable appellate body that becomes the backbone of the GST structure. Its design includes digital-first filings, virtual hearings, guidance workshops, and reduced legal hurdles.
She acknowledged that establishing GSTAT was “not easy,” citing challenges, delays and setbacks. Although benches were notified in 2019, legal hurdles meant the tribunal’s president was appointed only in 2024. From April 2026, the principal bench of GSTAT will also serve as the national appellate tribunal—an institutional upgrade that businesses see as crucial support.
Sitharaman pointed to the automobile sector as evidence of GST’s economic momentum. Early industry reports suggested record-breaking sales and bookings in the first two days of GST reforms, which she said were built on “a decade of steady performance” and aided by policies encouraging localisation and capacity expansion.
“GST is not a static achievement; it is a continuing process of reform and adaptation,” Sitharaman said, underscoring that the framework will remain central to India’s economic future.
Source from: https://www.cnbctv18.com/economy/fm-launches-gstat-calls-it-a-symbol-of-indias-economic-unity-19687785.htm
