The Ministry of Finance has formed a Group of Ministers (GoM) to study the issues and implement the provisions relating to the formation of GST Appellate Tribunal under the Central Goods and Services Tax Act, 1961.
During the GST Council’s 47th meeting held in Chandigarh on 28th and 29th June, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman, has decided to constitute the Group of Ministers in relation to Constitution of GST Appellate Tribunal. The Council has decided to constitute a Group of Ministers to address various concerns raised by the States in relation to constitution of GST Appellate Tribunal and make recommendations for appropriate amendments in CGST Act.
Accordingly, a Group of Ministers on Goods and Services Tax Appellate Tribunal is being constituted with following composition consisting of Shri Dushyant Chautala Deputy Chief Minister, Haryana as Convenor. The Other Members of the GoM are Shri Buggana Rajendranath Minister for Finance & Planning, Commercial Taxes, Legislative Affairs, Skill Development and Training, Andhra Pradesh, Shri Mauvin Godinho Minister for Transport, Industries, Panchayat and Protocol, Goa, Shri Shanti Kumar Dhariwal Minister for Local Self Government, Urban Development and Housing, Law and Legal Affairs, Rajasthan, Shri Suresh Kumar Khanna Minister for Finance and Parliamentary Affairs, Uttar Pradesh Member and Shri Niranjan Pujari Minister for Finance and Parliamentary Affairs, Odisha Member.
As per an office memorandum issued last day, the GoM on GSTAT shall recommend necessary amendments required in the GST Laws to ensure that the legal provisions (a) maintain the right federal balance; (b) are in line with the overall objective of uniform taxation within the country; and (c) are in line with the principles outlined in judgements of Courts in relation to various aspects of Tribunal and are legally sustainable.
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