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GSTAT Blog
Expert analysis, updates, and insights on GST law, GSTAT procedures, and tax litigation from our experienced legal team
Jurisdiction of Principal Bench of GST Appellate Tribunal: Statutory framework and early judicial signals | LKS Attorneys
Various State Benches of the Goods and Services Tax Appellate Tribunal (‘GSTAT’) have recently become operational, and questions relating to jurisdiction between the Principal Bench and the State Benches have begun to arise in practice. While Section 109 of the CGST Act specifies certain categori...
GSTAT Jurisdiction Search: How to Determine the Correct Bench for Your Appeal
Filing your appeal before the correct GSTAT bench is critical. Learn how to determine jurisdiction between the Principal Bench and State Benches based on the CGST Act, including specific rules for Place of Supply, ITC, and geographic mapping.
Understanding Pre-Deposit Requirements for Filing GSTAT Appeals: A Comprehensive Guide
A comprehensive guide to pre-deposit requirements for GSTAT appeals. Learn about Section 112(8) calculations, statutory caps for CGST/IGST, automatic stays, and the latest legal rulings on paying via the Electronic Credit Ledger.
GST Credit Using TR-6 Challan Explained | LKS Attorneys
Examination of legal uncertainties in claiming GST input tax credit through TR-6 challans, highlighting compliance risks and interpretational issues. Read more.
GSTAT Powers and Authority under Section 113 of the CGST Act, 2017
Explore the comprehensive powers and authority of the GSTAT under Section 113 of the CGST Act. Learn how the Tribunal functions as the final fact-finding authority, its civil court powers, and the process for passing orders, rectifying errors, and ensuring timely dispute resolution.
Single Bench vs Division Bench: GSTAT Composition & Criteria Guide 2026
Discover the rules governing GSTAT bench composition. Learn how the ₹50 Lakhs threshold and 'questions of law' determine whether your GST appeal is heard by a Single Member or Division Bench.
GSTAT E-Filing: A Step-by-Step Guide to Filing Appeals before the GST Appellate Tribunal
A comprehensive, step-by-step guide for taxpayers on how to electronically file an appeal before the GST Appellate Tribunal (GSTAT), from portal registration to final acknowledgment.
GSTAT Appeals: Common Mistakes and How to Avoid Them
Avoid delays and defect memos in your GSTAT appeals. Learn how to fix the 5 most common mistakes, including pre-deposit errors, jurisdictional issues, and e-filing lapses with our practical guide and checklist.
Legislative Amendments on Discount Schemes and Credit Notes– Time to Revisit the Promotional Schemes? | LKS Attorneys
Discounts serve as a powerful strategic tool to stimulate sales, attract new customers and strengthen a brand’s competitive edge in price-sensitive market. Due to this reason, discount schemes have enjoyed favourable tax treatment right from the pre-GST regime.
The jurisdictional tussle between GST and Customs authorities | LKS Attorneys
The article discusses the question as to whether Customs or GST Department has jurisdiction and to what extent, if IGST is declared to be a levy under the CTA or the IGST Act, respectively.
Ride-Hailing GST Treatment: Tax Dilemma | LKS Attorneys
Discussion on GST treatment of ride-hailing services and continuing uncertainty around tax liability and compliance obligations. Read more.