goods and service tax
Published on 5 April 2025
Recent Amendments to GSTAT Jurisdictions: Key Changes and Impacts
Overview of Recent Amendments to GSTAT Jurisdictions
On November 26, 2024, the Ministry of Finance, Department of Revenue, released a notification amending the provisions under Section 109 of the Central Goods and Services Tax Act, 2017. This update impacts the jurisdiction and seating arrangements for the Goods and Services Tax Appellate Tribunal (GSTAT) benches across India.
Key Changes
-
Jurisdiction Swaps:
- In Uttar Pradesh, the jurisdictions of Varanasi and Prayagraj have been exchanged.
- In Punjab and Chandigarh, Jalandhar's jurisdiction has been swapped with that of Chandigarh.
-
District-Wise Jurisdictions:
- The notification defines the district-wise jurisdictions for various state benches, including:
- Andhra Pradesh: The Vijayawada bench now covers 15 districts.
- Gujarat: The Surat bench is restructured to include 10 districts.
- Other states and union territories, like Telangana, Bihar, Delhi, and Rajasthan, also have specified jurisdictions.
- The notification defines the district-wise jurisdictions for various state benches, including:
Objectives of the Amendments
The amendments aim to simplify the appellate process by clearly establishing jurisdictional boundaries for the GSTAT state benches and circuits. Below are specific details, as released in the notification:
District Jurisdictions of GSTAT
| Sl. No. | State Name | Location | Jurisdiction (Districts) | Sitting / Circuit | Jurisdiction (District) |
|---|---|---|---|---|---|
| 1 | Andhra Pradesh | Vijayawada | 15 districts listed | Vishakhapatnam | 11 districts listed |
| 2 | Bihar | Patna | All districts | – | – |
| 3 | Chhattisgarh | Raipur | All districts | – | – |
| 4 | Delhi | Delhi | All districts | – | – |
| 5 | Gujarat and Dadra and Nagar Haveli | Ahmedabad | 12 districts listed | Surat | 10 districts listed |
| 6 | Haryana | Gurugram | 11 districts listed | Hissar | 11 districts listed |
| 7 | Himachal Pradesh | Shimla | All districts | – | – |
| 8 | Jammu and Kashmir | Jammu | 10 districts listed | Srinagar | 13 districts listed |
| 9 | Jharkhand | Ranchi | All districts | – | – |
| 10 | Karnataka | Bengaluru | All districts | – | – |
| 11 | Kerala and Lakshadweep | Ernakulam | 10 districts listed | Thiruvananthapuram | 4 districts listed |
| 12 | Madhya Pradesh | Bhopal | All districts | – | – |
| 13 | Maharashtra and Goa | Mumbai | 8 districts listed | Panaji (Circuit) | All districts in Goa |
| 14 | Odisha | Cuttack | All districts | – | – |
| 15 | Punjab and Chandigarh | Chandigarh | 12 districts listed | Jalandhar | 12 districts listed |
| 16 | Rajasthan | Jaipur | 26 districts listed | Jodhpur | 24 districts listed |
| 17 | Tamil Nadu and Puducherry | Chennai | 11 districts listed | Puducherry (Circuit) | All districts |
| 18 | Telangana | Hyderabad | All districts | – | – |
| 19 | Uttar Pradesh | Lucknow | 18 districts listed | Prayagraj | 11 districts listed |
| 20 | Uttarakhand | Dehradun | All districts | – | – |
| 21 | West Bengal, Sikkim, Andaman and Nicobar Islands | Kolkata | All districts | – | – |
Conclusion
The recent notification is a significant step towards improving the efficiency of the GST appellate process across states in India. By clearly outlining district jurisdictions, the Central Government aims to enhance clarity and expedite proceedings within the Goods and Services Tax Appellate Tribunal framework.