goods and service tax
On July 6, 2022, the Ministry of Finance in India announced the formation of a Group of Ministers (GoM) to address necessary changes to the Goods and Services Tax Appellate Tribunal (GSTAT) provisions. This initiative aims to align these provisions with recent court judgments regarding tribunals.
During the 47th GST Council meeting held on June 28-29, 2022, in Chandigarh, various issues relating to the GST Appellate Tribunal were discussed. The council concluded that a dedicated GoM should be constituted to explore and recommend needed modifications.
The following members have been designated to the GoM on the GST Appellate Tribunal:
| SI. No | Name | Designation and State |
|---|---|---|
| 1 | Shri Dushyant Chautala | Deputy Chief Minister, Haryana (Convenor) |
| 2 | Shri Buggana Rajendranath | Minister for Finance & Planning, Commercial Taxes, Legislative Affairs, Skill Development and Training, Andhra Pradesh |
| 3 | Shri Mauvin Godinho | Minister for Transport, Industries, Panchayat and Protocol, Goa |
| 4 | Shri Shanti Kumar Dhariwal | Minister for Local Self Government, Urban Development and Housing, Law and Legal Affairs, Rajasthan |
| 5 | Shri Suresh Kumar Khanna | Minister for Finance and Parliamentary Affairs, Uttar Pradesh |
| 6 | Shri Niranjan Pujari | Minister for Finance and Parliamentary Affairs, Odisha |
The GoM will focus on recommending amendments to the GST Laws to ensure:
The GoM is tasked with submitting its report to the Goods and Services Tax Council by July 31, 2022. During its process of recommendation, the GoM is encouraged to engage with legal experts.
This memorandum has been disseminated to all members of the GoM, relevant officers, the Revenue Secretary, the Chairperson of CBIC, the GST Council Secretariat, and the Personal Secretaries to the Hon’ble Minister of Finance and the Hon’ble Minister of State (Finance) at the Government of India in North Block, New Delhi.