Source register

Principal central legislation governing GST levy, administration, appeals and the constitution of the GST Appellate Tribunal.

Subordinate legislation prescribing forms and procedure under the CGST Act, including the APL series of appeal forms.

Provides for appeals to the Appellate Authority against decisions of adjudicating authorities, including the time limit and mandatory pre-deposit at the first appellate stage.

Empowers the Revisional Authority to call for and examine the record of any proceeding under the CGST Act.

Provides for the constitution of the Goods and Services Tax Appellate Tribunal and its benches.

Governs appeals to the Appellate Tribunal, time limits, pre-deposit and procedure.

Provides for appeal to the High Court on a substantial question of law arising from an order of the Appellate Tribunal.

Provides for appeal to the Supreme Court from specified orders of the High Court or the Appellate Tribunal.

Amendments affecting the appellate framework under the CGST Act, including provisions related to the Goods and Services Tax Appellate Tribunal.

Restructured GSTAT framework including Principal Bench at New Delhi and State Benches.

Procedural rules for filing, hearing and disposal of appeals before GSTAT, notified by the Department of Revenue.

Governs the levy and collection of integrated tax on inter-state supplies and place of supply rules.