Part of Annexur A Agenda Item 1(For Agenda_Volume-II)
*Letters received from States/UTs
GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT
From To
Sri. M.Girija Sankar, I.A.S., The Additional Secretary, Chief Commissioner of State Tax, GST Council Secretariat, Andhra Pradesh 5th Floor, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi.
CCT’s Ref.No.Computer No. 2073931 File No. REV03-12039(31)/41/2023- COMM- 26/05/2023
Sir,
Sub: APGST Act,2017 – Finance Act,2023 – Constitution of GST Appellate Tribunal – Implementation of instructions – Status report – Called for – Submitted – Regarding.
Ref: 1) Letter from Director, GST Council Secretariat, through mail, dated: 18th April,2023. 2) Government of India, Extraordinary Gazette No.2744, dated:21st August,2019. 3) Note approval in File No. REV03-12039(31)/41/2023, dt. 24.03.2023
***
I invite your attention to the subject and references cited, wherein, the GST Council Secretariat, Department of Revenue, Ministry of Finance, Government of India, vide in the reference 1st cited, addressed all the Chief Secretaries/ Advisor of States and Union Territories, with a request to carry out necessary amendments in the Goods & Services Tax Act of respective states expeditiously to enable the benches of GST Appellate Tribunal functional as early as possible.
Accordingly, as both the Houses of the State Legislature are not in session, a draft Ordinance is sent to Government to effect amendment to the relevant provisions of the Andhra Pradesh Goods and Services Tax Act, 2017 (Andhra Pradesh Act 16 of 2017) and for matters connected therewith or incidental thereto.
In this connection, it is to submit that, the Central Government on 21st August, 2019, notified the creation of one State bench at vijayawada and two Area benches at Visakhapatnam and Tirupati in Andhra Pradesh, and published in the Gazette of India, Extra-Ordinary No. 2744, dated: 21st August, 2019.
In this regard, I wish to state that the State of AP has vast geographical area, spread over like a long strip along the East Coast, of about 1000 Km length from North to South. Further, socio-culturally State has 3 (three) distinct regions called North Coastal Region with Visakhapatnam industrial hub and port city as the epicenter, Central-coastal region with Vijayawada city as the trading hub and Rayalaseema region, Tirupati city as the main industrial hub. Thus, the regions are clustered around three cities viz Visakhapatnam, Vijayawada and Tirupati. Further, the trade & commerce, and service sector is very much growing in these regions. The State has 4.25 lakh registrants under GST Act. Hence, due to long distances from one region to another and large number of GST registrations, there is a great need for establishing 3 (three) State benches to cater to the three regions and render speedy justice. Therefore, I request the GST Council to notify 3 (three) State benches.
The State of Andhra Pradesh requests the GST council to continue the GST appellate Tribunal Benches in the State of Andhra Pradesh as already notified, and requests to amend the notification dated 21st August,2019, re-designating the two ‘Area Bench’s as ‘State Benches’ at Visakhapatnam and Tirupathi in the light of amendment made to Section.109 of APGST Act,2017, by notifying total Three State Benches at Vijayawada, Visakhapatnam and Tirupati.
M Girija Shankar I A S Chief Commissioner
Jurisdiction of GSTAT Benches Proposed in Andhra Pradesh
File No. T-E-18012/4/2023-O/o Comm-TAX&EX (Computer No. 133437)
1/143122/2023
GOVERNMENT OF ARUNACHAL PRADESH OFFICE OF THE COMMISSIONER TAX & EXCISE ITANAGAR
Dated Itanagar the June, 2023.
To
The Additional Secretary,
GSTC Secretariat,
Government of India,
Ministry of Finance,
Department of Revenue,
New Delhi.
Sub: Constitution of Goods and Services tax Appellate Tribunal (GSTAT)-reg.
Ref: Your Letter No. D. O. F No.224/ GOM-GSTAT / GSTC/ 2022 dtd 6/4/2023.
Sir,
With reference to the subject cited above, I am to inform you that the Govt. of Arunachal Pradesh has decided to prefer appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) Assam State Bench as and when such a Bench has been constituted for the State of Assam.
This is for favoue of your kind information.
GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT JANATA BHAWAN, DISPUR, GUWAHATI-6
eCF No.306050/423 Dated Dispur, the June, 2023
From : Sri Jayant Narlikar, IAS.,
Commissioner & Secretary to the Government of Assam,
Finance (Taxation) Department.
To : The Secretary, GST Council,
Office of the GST Council Secretariat,
5th Floor, Tower-II, Jeevan Bharti Building,
Connaught Circus,
New Delhi-110001
Sub : Constitution of Goods and Service Tax Appellate Tribunal- reg
Ref : D.O.F No.224/GOM-GSTAT/GSTC/2022/8960 dated 06.04.2023.
Sir,
With reference to the subject cited above, I am to inform you that Government has decided to set up a single bench of Goods and Service Tax Appellate Tribunal (GSTAT) in the State of Assam. Further, such State Bench will be located in Guwahati.
Yours faithfully,
Signed by Jayant Narlikar
Date:21-06 2023 14:24:36
Commissioner & Secretary to the Government of Assam, Finance (Taxation) Department.
Memo eCF No.306050/423-A Dated Dispur, the June, 2023 Copy to :
1. The Principal Commissioner of State Tax, Assam, Kar Bhawan, Dispur, Guwahati-6 for information.
2. The Secretary, Coordination to Chief Secretary, Assam w.r.t. eCR No.1180767.
By orders etc.,
Signed by Arindom Barua
Date: 21-06-2023 14:57:34
Joint Secretary to the Government of Assam,
Finance (Taxation) Department
Subject – Constitution of CSTAT-reg.
Respected Sir,
Please refer to your D.O Letter no-224/GOM-GST AT/GST/2022/8957 dt. 06-04-2023 regarding constitution of GST Appellate Tribunal for State of Bihar.
2. in this regard I would like to inform you that effectives corresponding necessary amendments in the Bihar Goods and Services Tax Act, 2017 in view of the amendments regarding establishment of the Goods and Services Tax Appellate Tribunal, recently done in the CGST Act 2017 vide the Finance Act 2023, is under process and it will be notified shortly.
3. Meanwhile, in Principle, it is agree that a single bench of the GST Appellate Tribunal Bihar would be constituted at Patna. This bench would have administrative Jurisdication for the entire State of Bihar. In addition, it is also proposed that, it so required an, additional bench of the GST Appellate Tribunal may also be constituted in future, in such case a request would be made separately.
This is for your kind information.
With warm regards.
(Dr. Pratima)
Commissioner – cum- Secretary,
Commercial Taxes Department,
Bihar, Patna.
To,
Shri Pankaj Kumar Singh
Additional Secretary
GST Council Secretariat
Ministry of Finance
Department of Revenue
Government of Chhattisgarh
Commercial tax Department
Mantralaya, Mahanadi Bhawan
Nava Raipur, Atal Nagara
No. 2119/1223/2023/CT/5. Nava Raipur, Atal nagar, Dated 03/07/2023
To,
Secretary,
Goods and Service Tax Council,
Office of the GST Council Secretariat,
5th Floor, Tower II, Jeevan Bharti Building,
Janpath Road, Connaught Place,
New Delhi-110001
Subject – Intimation for GST Appellate Tribunal benches-reg.
-00-
With regard to subject cited above I am directed to convey that in the State of Chhattisgarh there can be GSTAT benches whose offices will be situated at Raipur and Bilaspur respectively. Jurisdication of the Raipur bench will be of the Raipur, durg and Bastar Revenue Division and that of Bilaspur bench will be of the Bilaspur and Sarguja Revenue Division.
This is for your kind information and necessary action please. This issues with the approval of Hon’ble Minister of Commercial Tax.
(Him Shikbar Gupta)
Secretary
Government of Chhattisgarh
Commercial tax Department
Email GST Council Secretariat
______________________________________________________________________________
Requirement of State Benches at Delhi reg:-
______________________________________________________________________________
From : neelam nangio <gstcell.po-dtt@delhi.gov.in>
Subject : Requirement of State Benches at Delhi reg:- Wed, Jun 28, 2023 05:26 PM 49th GSTCM
To : GST Council Secretariat <gstc.secretariat@gov.in>
Cc : akumarsctt@gmail.com
Sir / Madam,
Refernce telephonic call received from GST Council Secretariat.
Tentatively for Delhi State, Two State Benches are required to be constituted for GSTAT. However, actual number shall be confirmed and communicated once the DGST (Second Amendment) Bill, 2023 is passed by Delhi Legislative Assembly.
Regards O/o Assistant Commissioner Policy Branch, Trade and Taxes, GNCTD.
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES 2nd Floor, Goa Rajya Kar Bhavan, Old IPHB Complex, Near o/o Chief Electoral officer, Altinho, panaji Goa pin code 403001
Tel: 0832-2229225 Fax :0832 -2225032
Email : gst-ctax.goa@gov. in Website : www. goacomtax. gov. in
Website : www. goacomtax. gov. in
_____________________________________________________________________________
CCT/26-10/GSTST/2023-24/743 Dated: 13th June,2023
_____________________________________________________________________________
To,
Pankaj kumar Singh
The Additional Secretary,
GST Council Secretariat,
5th floor, Tower II, Jeevan Bharati Building,
Connaught Circus, Janpath,
Nwe Delhi – 110001
Sub.: Constitution of GSTAT – reg.
Ref.: D.O.F. No. 2241GOM-GSTAT/GSTC /202218954 dated 06t04t2023 addressed to Chief Secretary, Goa.
Sir,
With reference to the subject cited and letter referred above, I am directed to inform as under.
With regards to amendments in Goa Goods and Services Tax Act,2017(Goa Act 4 of 2017) (“Goa GST Act”) corresponding to amendments made in Central Goods and Services Tax Act, 2017 carried through Finance Act, 2023 (Act 8 of 2023), kindly note that same will be carried out by promulgating an Ordinance to enforce the amendment to the Goa GST Act, as the Legislative Assembly of Goa is not in session. Subsequently, a Bill will be introduced in the next Assembly session to replace the Ordinance. Proposal for the same is already submitted and at present it is moved to Law Department of the State for vetting.
Regarding constitution of State Benches in the State of Goa, kindly note that Government of Goa, vide I.J/o No. l676lF, has approved for single GST Appellate Tribunal State Bench in the State of Goa which will locate at Panaji Goa.
This is issued with the approval of the Commissioner of State Tax.
Thanking you,
Yours Faithfully
(Sarita S. Gadgil) Addl. Commissioner of State Tax, Goa
Copy to:
- P.A. to Chief Secretary, Government of Goa, Secretariat, Porvorim – Goa;
- Office file;
- . Guard file.
Formation of GST Appellate Tribunal
Mr.Samir Vakil
Wed 6/21/2023 6:01 PM
Togstc. secretariat@gov.in <gstc.secretariat@gov.in>;
BccMilindkavatkar@gmail.com<Milindkavatkar@gmail.com>;rpraval71@gmail.com>; <rpraval71@gmail.com>;
Respected Sir,
The 49th meeting of GST Council was held at New Delhi on 18/02/2023. In this meeting, a decision was taken for the formation of “GST Appellate Tribunal”. Accordingly, it is decided that three benches of Appellate Tribunal at Ahmedabad, Surat and Rajkot may be constituted in Gujarat.
For your kind information and perusal.
Regards,
Samir Vakil Chief Commissioner of State Tax, Gujarat State, Ahmedabad
CFMS No. 5648
To
Sh. Saurav Suman Shardool,
Director (GSTCS).
New Delhi.
Memo. 446 /GST-II dated the 27/06/2023
Subject: Constitution of GSTAT and progress made thereon-reg.
Ref:- Your office Do letter No. F.No.224/GoM-GSTAT/GSTC/2022/89508980, dated 06.04.2023
This is with reference to the DO letter on the subject cited above. In this regard. it is brought to your kind notice that the government has appoved Constitition of two State Benches for the State of Haryana. the location of the said State Benches will be at Gurugram and Hisar.
This is for your information and further necesary action please.
Dy. Excise and Taxation Commissioner (GST),
for Excise and Taxation Commissioner
Haryana, Panchula.
Email GST Council Secretariat
<HP>Regarding GST Appellate Tribunal
From : Rakesh Sharma <aetc-gst-hp@gov.in> Tue, Jun 06, 2023
03:19 PM 49th GSTCM
Subject : <HP> Regarding GST Appellate Tribunal
To : GST Council Secretariat <gstc.secretariat@gov.in>
Dear Sir/Madam,
The State has proposed to set-up one bench in the State located at Shimla.
with warm regards,
Rakesh Sharma Addl Commissioner of State Tax Shimla
Government of Jammu and kashmir
Finance Department
Civil Secretariat, Srinagar/Jammu.
*******
The Additional Secretary,
Goods & services Tax Council Secretariat,
Government of India,
Ministry of Finance,
Department of Revenue.
No:- FD-ET/64/2021-039 C.NO. 40612) Date:- 01.06.2023
Subject:- Constitution of Goods and Service Tax Appellate Tribunal(GSTAT)- regarding.
Sir,
Kindly refer to your D.O. No. 224/GOM- FSTAT/FSTC/2022/8950 dated 6.4.2023 addressed to the Chief Secretary, Jammu and kashmir on the captioned subject. in this connection, I am directed to convey that pursuant to the amendments made in the Central Goods and Services Tax Act, 2017 vide Finance Act 2023, a Single State bench of Goods and Services Tax Appellate Tribunal (GSTAT) may be constituted for entire UT of J&K headquartered at Jammu and Srinagar.
Yours faithfully
(P. K. Bhat)[KAS
Director General,
Development Expenditure Division I,
Finance Department UT of JK
Respected Sir,
Sub: Constitution of GST Appellate Tribunal -reg.
Ref: Director, GST Council Secretariat e-mail dated 18.04.2023
****
This is to inform that One (01) State Bench of the GST Appellate Tribunal was notified for creation in Bengaltru as per the Notification o.S.O.3009(E) dated:21-08 -2019 issued by the Department of Revenue, Ministry of Finance dated:21-08-2019. Further, two (02) Area Benches of the GST Appellate Tribunal were notified for creation, both in Bengaluru, vide Notification No.S.O.4332(E) dated 29-ll-2019 issued by Department of Revenue, Ministry of Finance Government of India. Both Notifications were issued by the Central Government under sub-Section (6) of Section 109 of the Central Goods and Services Tax Act, 2017 onthe recommendation of GST Council.
The State of Karnataka requests the Council to continue the number of Benches in the State of Kamataka as already notified but, to amend the Notification dated:29-ll-2019 by re-designating the two “Area Bench”es as “State Bench”es at Bengaluru in light of the amendment to Section 109 of the CGST Act.
Yours Faithfully,
(C.SHIKHA)
Commissioner of Commercial Taxes,
(karanatka), Bengaluru.
No.KGST/CR-33/20 1 8- 1 9 Office of the
Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Kary alay a, Gandhinagar, Bengaluru-s 60009, Date20-04-2023.
To: The Joint Secretary, GST Council Secretariat, Department of Revenue, Ministry of Finance, Government of India.
Respected Sir,
Sub: Constitution of GST Appellate Tribunal-reg Ref: Director, GST Council Secretariat e-mail dated 19.04.2023
****
This is with reference to the DO letter F.No.2241GoM-GSTAT/GSTC1202218950- 8980 dated:06-04-2023 on the subject of the Constitution of GST Appellate Tribunal consequent to the recommendation made in the 49th GST Council Meeting and necessary amendments made in the CGST Act vide Finance Act, 2023. The States were asked to carryout necessary amendments in the SGST Act and to inform the status regarding the said amendments.
In this regard, it is informed that, since the Karnataka Legislature is not in session, necessary steps have been taken to promulgate an ordinance in this regard. Once the ordinance is issued, the same will be communicated immediately.
Yours faithfully,
(C.SHIKHA)
Commissioner of Commercial Taxes,
(karnataka), Bengaluru.
No.KGST/CR-33/2018-19 Office of the
Commissioner of Commercial Taxes
(Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Date 27-06-2023.
To: The Joint Secretary.
GST Council Secretariat, Department of Revenue,
Ministry of Finance,
Government of India.
Respected Sir.
Sub: Constitution of GST Appellate Tribunal -jurisdiction of the State Benches of Karnataka – reg.
Ref: 1. Notification No.S.O.3009(E) dated:21-08-2019 2. Notification No.S.0.4332(E) dated: 29-11-2019 3. Director, GST Council Secretariat e-mail dated 18.04.2023 4. This office letter of even no. dated 20-04-2023.
****
This is to inform that One (01) State Bench of the GST Appellate Tribunal was notified for creation in Bengaluru as per the Notification o.S.0.3009(E) dated:21-08-2019 issued by the Department of Revenue, Ministry of Finance dated:21-08-2019. Further, two (02) Area Benches of the GST Appellate Tribunal were notified for creation, both in Bengaluru, vide Notification No.S.0.4332(E) dated: 29-11-2019 issued by Department of Revenue, Ministry of Finance Government of India. Both Notifications were issued by the Central Government under sub-Section (6) of Section 109 of the Central Goods and Services Tax Act, 2017 on the recommendation of GST Council.,
The State of Karnataka had requested, vide letter dated 20.04.2023, the Council to continue the number of Benches in the State of Karnataka as already notified but, to amend the Notification dated:29-11-2019 by re-designating the two “Area Bench’es as “State Bench’es at Bengaluru in light of the amendment to Section 109 of the CGST Act.
In continuaion, it is requested to notify that all the above three State benches would have the jurisdiction of the entire State of Karnataka.
Yours faithfully,
(C. SHIKHA) Commissioner of Commercial Taxes, (Karnataka), Bengaluru.
From
The Commissioner of State Tax
Kerala
To
The Additional Secretary
GST Council Secretariat
5th Floor, Tower-II, Jeevan Bharti Building
Janpath Road, Connaught Place, New Delhi
Sir
Sub: Constitution of Appellate Tribunal and Benches thereof-
Amendments in SGST Act – reg:-
Ref: 1. Email dtd 03.05.2023 from the GST Council Secretariat
2. Government letter No. D3/10/2023-TAXES dated 04.07.2023
In response to the cited email, it is hereby informed that the Government of Kerala recommends the establishment of three state benches in the state, located
in Thiruvananthapuram, Ernakulam, and Kozhikode. This arrangement will allow for the handing of appeals from specific districts by each respective bench, Appeals from the districts of Thiruvananthpuram, Kollam, Pathanamthitta, Alappuzha, and Kottayam will be dealt with by the bench in Thiruvananthpuram. Appeals From the districts of Ernakulam, Idukki, Thrissur, and Palakkad will be handled by the bench in Ernakulam. Appeals from the districts of Malappuram, Kozhikode, Wayanad, Kannur, and Kasaragod will be addressed by the bench in Kozhikode.
It is also informed that the government is in the process of issuing an ordinance to implement the required changes to the Kerala State Goods and Services Tax Act, 2017, in accordance with the recommendations of the GST Council. The issuance of the ordinance is expected to take place during the current week.
Yours faithfully,
COMMISSIONER
To,
Pankaj Kumar Singh,
Additional Secretary,
GST Council Secretariat,
Department of Revenue, Ministry of Finance,
Government of India, New Delhi- 110001.
Sub: Regarding Constitution of GSTAT.
Ref: Goods and Services Tax Council Secretariat letter no. D.O.F. No. 224/GOM-GSTAT/GSTC/2022 Dated 06.04.2023.
Respected Sir,
This is with reference to letter dated 06.04.2023 from Goods and Services Tax Council Secretariat referred above at Sr. No. 2. As per the letter, consequent to the recommendation made in the 49th Meeting of GST Council, necessary amendments for establishments of the Goods and Services Tax Appellate Tribunal (GSTAT) have been made in the CGST Act vide the Finance Act, 2023. It is emphasised now to work to make the benches of GSTAT functional as early as possible, for which cooperation from the State in the following is requested.
(A) To make necessary amendments in the Maharashtra Goods and Services Tax Act, 2017 as recommended by the Goods and Services Tax Council.
(B) Government’s views are sought regarding establishment of number of State Benches of Goods and Services Tax Appellate Tribunal (GSTAT) and their location in the State of Maharashtra along with their jurisdiction.
2. As per GST Council recommendation, necessary amendments in Maharashtra Goods and Services Tax Act, 2017 are being carried out.
3. Thus, with reference to the Council Secretariat request, the proposal regarding number of State Benches of Goods and Service Tax Appellate Tribunal (GSTAT) in the State of Maharashtra and their locations is submitted as under:
a) High Court in the State of Maharashtra and their Benches:In the State of Maharashtra, Bombay High Court of Judicature is located at Mumbai and its benches are located at Nagpur and Aurangabad.
b) At present, in Maharashtra there are 8 benches of Maharashtra Sales Tax Tribunal (MSTT) and 2 Benches of Customs Excise and Service Tax Appellate Tribunal (CESTAT).
c) Maharashtra has 12.02% registered taxpayers of the total registered taxpayers in the country.
Total number of taxpayers in Maharashtra State (Number of taxpayers allocated to Central Tax and State Tax Administration)
d) Further, during Financial Year 2022-23, of the total GST collection (excluding IGST on imports), 20.40% revenue is collected in Maharashtra. As called economic powerhouse of the country, many of the corporates have their headquarters in Maharashtra and their operations run from the State. Accordingly, the disputed tax in litigated cases need to be unclogged at the earliest so that the Centre and State gets the due revenue stuck in tax arrears.
e) Various tax proceedings in the state of Maharashtra: Various types of taxation proceedings by the central and state tax administrations are going on in the state of Maharashtra against approximately 3 to 4% of the total 16 lakh taxpayers in the state, i.e. about 60,000 taxpayers. It is estimated that nearly 25% i.e. approximately 15000 cases may be filed at the second level of appeal i.e. before Goods and Services Tax Appellate Tribunal (GSTAT).
4. In view of the above,it is recommended that the number of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) in the State of Maharashtra and their locations should be as under.
5. It is further recommended that the jurisdiction of the State Benches proposed above should be kept as the whole of State of Maharashtra.
6. Hence, it is proposed from Maharashtra to establish 7 State Benches of Goods and Services Tax Appellate Tribunal (GSTAT) under Section 109 (4) of the Central Goods and Services Tax Act, 2017 in the State of Maharashtra with locations as shown in the above table and with jurisdiction as whole of Maharashtra.
(Shaila A.) Secretary, Finance Department, Government of Maharashtra,
Email GST Council Secretariat
Re: [Gstc-Nodal Officers] REMINDER: Constitution of GSTAT and progress made thereon-reg.
From : Department of Taxes Manipur <tax-mn@nic.in>
Subject: Re: [Gstc-NodalOfficers] REMINDER: Constitution of GSTAT and progress made thereon-reg.
To: GST Council Secretariat <gstc.secretariat@gov.in>
Cc: mercinapanmei@gmail.com
Respected Sir/Madam,
I am directed to inform you that for the Constitution of GST Appellate Tribunal and constitution of State Benches consequent to the recommendation made in the 49th GST Council Meeting for Manipur the State government is preferred to club the Manipur State Bench with the State bench Constituted at Guwahati, Assam and heard the appeal by the State Bench constituted at Guwahati, Assam.
Regarding the amendment in the Manipur GST Acts for the Constitution of GST Appellate Tribunal and constitution of State Benches, a proposal has been sent to the government for amendment of Manipur GST Act through Ordinance since the house of the Manipur Legislative Assembly is not in session.
With regards
Y. Indra Kumar Singh
Asst. Commissioner of Taxes
Government of Manipur
From: “GST Council Secretariat” <gstc.secretariat@gov.in>
To: “GSTC Nodal Officers Group” <gstc-nodalofficers@Ismgr.nic.in>
Sent: Monady, May 8, 2023 2:07:43 PM
Subject: [Gstc-NodalOfficers] REMINDER: Constitution of GSTAT and progress made thereon-reg.
Respected Sir/Madam,
Please refer to the trail mail where in was requested to inform the status of amendment in the SGST/UTGST Acts w.r.t the Constitution of GST Appellate Tribunal and constitution of State Benches consequent to the recommendation made in the 49th GST Council Meeting.
In this regard, it is once again requested to update the current status of amendment in the SGST/UTGST Acts and constitution of State Benches.
Thanks & Regards
Priya Sethi
Superintendent GSTCS
From: “GST Council Secretariat” <gstc. secretariat@gov.in>
To: gstc-nodalofficers@Ismgr.nic.in
Cc: “Ashima Bansal” <ashima.irs@gov.in>, “Saurav Suman Shardool”
<Saurav.shardool@gov.in>
Sent: Tuesday, April 18, 2023 3:08:50PM
Subject: [Gstc-NodalOfficers] Constitution of GSTAT and progress made thereon-reg.
Respected Madam/Sir,
This is in reference to this office D.O. letter F.No. 224/GoM-GSTAT/GSTC/2022/8950-8980 dated 06.04.2023. on the subject of Constitution of GST Appellate Tribunal consequent to the recommendation made in the 49th GST Council meeting and necessary amendments made in CGST ACT vide Finance Act, 2023.
In this regard, it is requested to inform the status regarding amendments in the SGST Acts and also regarding the constitution of State Benches. The status would be discussed in the upcoming National Co-ordination meeting between Central and State Tax Officials to be held in Delhi on 24th April, 2023.
Regards,
Saurav Suman Shardool
Director (GSTCS)
—
GST Council Secretariat
5th floor, Tower II, Jeevan Bharthi Building
Janpath Road, Connaught Place, New Delhi-110001
Email:gstc.secretariat(at)gov.in
Telephone No.:011-23762656
Gstc-NodalOfficers mailing list- gstc-nodalofficers@Ismgr.nic.in
To unsubscibe send an email to gstc-nodalofficers-leave@Ismgr.nic.in
—
GST Council Secretariat
5th Floor, Tower II, Jeevan Bharti Building
Janpath Road, Connaught Place, New Delhi-110001
Email: gstc.secretariat(at)gov.in
Telephone No.: 011-23762656
GOVERNMENT OF MADHYA PRADESH
COMMERCIAL TAX DEPARTMENT
MANTRALAYA, VALLABH BHAVAN, BHOPAL-462004
NO. 1694/1439/2019/1 / V Dated 6th July, 2023
To
Mr Pankaj Kumar Singh
Additional Secretary
Goods and Service Tax Council Secretariat
Government of India
Ministry of Finance
Department of Revenue
Subject -Constitution of GSTAT – reg.
Reference – Your D.O.F No.224/GOM-GSTAT/GSTC/2022/8961 Dated 6th April, 2023.
————-
In reference to your D.O. letter dated 6th April, 2023, the Government of Madhya Pradesh requests to constitute a State bench of GSTAT at Bhopal having jurisdiction over whole of the State of Madhya Pradesh.
(Dipali Rastogi)
Principal Secretary
Government of Madhya Pradesh
Commercial Tax Department
GOVERNMENT OF MEGHALAYA
EXCISE: REGISTRATION: TAXATION & STAMPS
DEPARTMENT
______________________________________________________________________
No. ERTS (T) 26/2018/534 Dated shillong, the 20th June, 2023.
From : Shri T. K. Marak.
Deputy Secretary to the Government of Meghalaya,
Excise, Registration, Taxation and Stamps Department.
To : The Additional Secretary,
Goods & Services Tax Council Secretariat,
Government of India, Ministry of Finance Department of Revenue, 5th Floor Tower II, Jeevan Bharati Bilding, Connaught Circus, Janapath, New delhi-110001.
Subject : Creation of State Bench of GST Appellate – Regarding.
Reference : 1) Letter D.O.F No. 224/GOM/GSTAT/GSTC/2022, dt. 6.4.2023
2) Letter no. ERTS (T) 18/2018/48,dt. 19.9.2019.
Sir.
I am directed to refer to the letter quoted above on the subject and to request you to kindly designate the State Bench located at Guwahati, Assam, constituted under Sub-section (4) of Section 109 of the CGST Act, 2017, as the GST Appellate Tribunal to hear appeals under Sub-section (5) of section 109 of the same Act for the State of Meghalaya.
However, appeals if any against the decisions of the Appellate Tribunal shall lie before the Hon’ble High court of Meghalaya.
This cancel’s this Department’s letter issued earlier vide No. ERTS(T) 26/2018/523 dated 8.6.2023.
Yours faithfully
Deputy Secretary to the Govt. of Meghalaya
Excise, Registration, Taxation and Stamps Department
M.No. ERTS (T) 26/2018/534-A Dated Shullong, the 20th June, 2023.
Copy to:
- Private Secretary to Minister i/c Taxation etc. for kind information of the Minister.
- The Commissioner of Taxes Meghalaya, Shillong with reference to letter No. CTAS – 6/2019/65, Dt. 19.05.2023 for kind information.
By Order etc.,
Deputy Secretary to the Govt. of Meghalaya
Excise, Registration, Taxation and Stamps Department
Email GST Council Secretariat
_____________________________________________________________________________
GST Amendment and State Bench
_______________________________________________________________________
From : Lalhawngliana <comtax.azl-mz@nic.in>
Subject : GST Amendment and State Bench
To : GST Council Secretariat <gstc.secretariat@gov.in>
Cc : Ht Mawia <ht.mawia@gov.in>, HK LALHAWNGLIANA <mahawnga.hk@gov.in>
Sir/Madam,
With regards to State GST amendment, the State Legislature of Mizoram will be sitting only in August, so proposal has been submitted to the Govt. to promulgate the amendment through Ordinance. The proposal is yet to be vetted by Law Dept., Govt. of Mizoram. After vetting by the Law Dept, it will be sent for Ordinance.
With regards to State Bench, letter was sent to the GSTC Secretariat in August, 2019, stating our desire to have a bench in Aizawl, Mizoram. A copy is enclosed for reference.
Regards, o/o the Commissioner of State Tax Government of Mizoram
______________________________________________________________________
State Bench letters-8. pdf 313 KB
_______________________________________________________________________
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
****
No. FIN-CTI-TAX-0015-2023 15151 /F., Date-22.05.2023
From
Saumyajit Rout,
Joint Secretary to Government
To
Sri Pankaj Kumar Singh
Additional Secretary
Office of the GST Council Secretariat,
Department of Revenue, Ministry of Finance,
Government of India,
5th Floor, Tower II, Jeevan Bharti Building, Janpath Road,
Connaught Place, New Delhi – 110001
Email – gstc.secretariat@gov.in
Ref: Your D.O.F No. 224/GOM-GSTAT/GSTC/2022/8967 dated 6th April, 2023
Sub: Constitution of GSTAT-reg.
Sir,
In inviting a reference to your D.O.F No. 224/GOM-GSTAT/GSTC/2022/8967 dated 6th April, 2023 on the above subject, I am directed to request that the State Bench of GSTAT may be established at Cuttack with Jurisdiction over the entire State of Odisha.
Further, regarding amendment of the Odisha Goods and Services Act, 2017, it is pertinent to indicated here that the Odisha Legislative Assembly is not in session at present. The Department is taking steps for amendment of the OGST Act, 2017 pertaining to the provision of GSTAT along with other amendments as recommended by the GST Council in line with Finance Act, 2023 which will be placed immediately in the next session of the Odisha Legislative Assembly expected during June-July.2023.
Yours faithfully,
Joint Secretary to Government
Memo No. 15152/F., Date 22.05.2023
Copy forwarded the P.S to Principal Secretary, Finance Department for kind information of Principal Secretary.
Joint Secretary to Government
Memo No. 15153 /F., Date 22.05.2023
Copy forwarded the Commissioner of Commercial Taxes & GST, Odisha, Cuttack for kind information.
Joint Secretary to Government
To
The Joint Secretary
GST Council Secretariat
New Delhi
No. 297 Dated 07/7/2023
Subject: Constitution of GST Tribunal in State. – reg.
Respected Madam
It is to inform that Punjab proposes to establish singe state bench GST Tribunal Located at Chandigarh/ Mohali with jurisdiction over whole of the State.
This issues with the approval of competent authority.
Deputy Commissioner of State Tax (GST)
Punja
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
***
No. 1944/CT/HQ/2023 Puducherry, dt, 04.07.2023
To
The Additional Secretary,
GST Council Secretariat,
New Delhi.
Sir,
Sub: Constitution of one State Bench of GSTAT in the UT of Puducherry – Requested – Reg.
Ref: D.O.F. No. 224/GOM-GSTAT/GSTC/2022/8968 dt. 06.04.2023 of the Addl. Secretary, GSTC.
***
With reference to the letter cited, I am to request that one State Bench of GST Appellate Tribunal may be constituted in the UT of puducherry. The State Bench is to be located at puducherry and shall have jurisdiction over the whole of the UT of puducherry.
Yours faithfully,
(L. Mohamed Mansoor)
Commissioner of State tax
-cum-Addl, Secretary to Govt., (CT)
Reference no. 197/CTA Dated: 22-06-2023
To
The Additional Secretary,
GST Council Secretariat, Department of Revenue,
Ministry of Finance, Government of India,
8th Floor, Tower-II, Jeewan Bharati Building
Connaught Place, Nwe Delhi-110001.
Subject: Constitution of GST Appellate Tribunal
Sir,
In reference to the letter to the Chief Secretary vide DOF No. 224/GOM-GSTAT/GSTC/2022/8971 Dated 6th April 2023 on the Subject mentioned above, I have been directed to convey the decision of the State Government that the appeal against order of Appellate Authority or Revisional Authority of the State of Sikkim may be heard by State Bench of GST Appellate Tribunal located at Kolkata, constituted under sub-section (4) of section 109 of the Central Goods & Services Tax Act, 2017.
Nevertheless, in event of increase in number of appeals against order of Appellate Authority or Revisional Authority of the State of Sikkim in future, the state Government of Sikkim will exercise the privilege of requesting the GST Council for constitution of State Bench of GST Appellate Tribunal for the State of Sikkim in Gangtok, please.
Thanking you,
Yours sincerely,
Commissioner of Commercial Taxes
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
From To
Smt. Neetu Prasad, I.A.S., The Additional Secretary
Commissioner of Commercial Taxes Goods & Services Tax Council Secretariat
Telangana State, New Delhi.
Nampally, Hyderabad.
CCT’s Ref No. A(1)/33/2019, Date: -06-2023
Sir,
Sub:- Revenue (CT) Department – Government of Telangana – Constitution of State Benches of Goods & Services Tax Appellate Tribunal-Certain information Called for – Furnished – Regarding.
Ref:- 1. From the Additional Secretary of Goods & Services Tax Council, Secretariat, D.O.F No. 224/ GOM-GSTAT/GSTC/2022, Dt: 6-4-2023.
2. Commissioner of State Tax, Ref No. CCT’s Ref. No.A(1)/33/2019, Dt: 27.05.2023.
3. CCT’s Ref. No. A(1)/33/2019, Dt: 30.05.2023.
*****
Vide reference 1st cited, the State of Telangana was requested to furnish the information related to number of State benches of GST Appellate Tribunal required in Telangana State.
In this regard, the letter of Chief Secretary & Special Chief Secretary to Government, Revenue(CT & Excise) is attached for your perusal and necessary action.
Yours faithfully
Commissioner(ST)
GOVERNMENT OF TELANGANA
REVENUE (CT.II) DEPARTMENT
Letter.No.A(1)/33/2019, dated:30.05.2023,
From
The Chief Secretary & Special Chief Secretary to Government.
Revenue (CT & Ex.) Department,
Telangana State.
Hyderabad.
To
The Additional Secretary
Goods & services Tax Council Secretariat,
New Delhi.
Sir,
Sub:- Revenue (CT) Department – Government of Telangana Constitution of State Benches of Goods & Services Tax – Appellate Tribunal Certain information – called for – Furnished – Regarding.
Ref:- 1. From the Additional Secretary of Goods & Services Tax Council, Secretariat, D.O.F No.224/GOM-GSTAT/GSTC/ 2022. Dt: 6-4-2023.
2. Commissioner of State Tax, Ref No. CCT’s Ref. No.A(1) /33/2019, Dt: 27.05.2023.
*****
I am directed to invite your attention to the reference 1st cited and to furnish the information related to number of state benches of GST Appellate Tribunal in so far as Telangana State is concerned, for taking necessary further action in the matter.
In this regard, it is requested to constitute two(2) state benches of GST Appellate Tribunal at Hyderabad. The Jurisdiction of cach bench is attached as annexure.
Yours faithfully
Sd/
Chief Secretary & Special Chief Secretary
Copy to:
The Commissioner of State Tax, Telangana State, Hyderabad.
The PS to Chief Secretary to Government, Telangana. State, Hyderabad.
SF/ SC.,
JURISDICTION OF TELANGANA GST APPELLATE TRIBUNAL.
Email GST Council secretariat
______________________________________________________________________________
Re: [Gstc-NodalOfficers] Constitution of GSTAT and progress made thereon -reg.
______________________________________________________________________________
From : Ashin Barman <gst.tax-tr@gov.in> Subject : Re: [Gstc-Nodal Officers] Constitution of GSTAT and progress made thereon- reg. To : GST Council Secretariat <gstc.secretariat@gov.in>
Respected Sir,
I am directed to inform you that the TSGST (6th Amendment) Bill, 2023 has been drafted and has been sent to the State Law Department for vetting. Constitution of State Bench would also be taken up accordingly. We have already informed the Council Secretariat in 2019 that the State Government desires location of the State Bench in the State Capital.
With Regards,
Ashin Barman GST Nodal Officer, Tripura Mobile: 9436458189
______________________________________________________________________________
From: “GST Council Secretariat” <gstc.secretariat@gov.in> To: gstc-nodalofficers@lsmgr.nic.in Cc: “Ashima Bansal” <ashima.irs@gov.in>, “Saurav Suman Shardool” <Saurav.shardool@gov.in> Sent: Tuesday, April 18, 2023 3:08:50 PM Subject: [Gstc-NodalOfficers] Constitution of GSTAT and progress made thereon- reg.
Respected Madam/Sir,
This is in reference to this office D.O. letter F.No. 224/GoM-GSTAT/GSTC/2022/8950- 8980 dated 06.04.2023 on the subject of Constitution of GST Appellate Tribunal consequent to the recommendation made in the 49th GST Council meeting and necessary amendments made in CGST ACT vide Finance Act, 2023.
In this regard, it is requested to inform the status regarding amendments in the SGST Acts and also regarding the constitution of State Benches. The status would be discussed in the upcoming National Co-ordination meeting between Central and Sate Tax Officials to be held in Delhi on 24th April, 2023.
Regards, Saurav Suman Shardool Director (GSTCS) —
Email GST Council Secretariat
______________________________________________________________________________
Up date STAT Regarding
______________________________________________________________________________
From : Sunita Pandey <sunitapandey.gst@uk.gov.in> Subject : UpdateSTAT Regarding To : GST Council Secretariat <gstc.secretariat@gov.in> Cc : dc1rudrapur@yahoo.com, capri gupta <capri_gupta@yahoo.co.in>, Ishwar Singh Brijwal <isbrijwal.gst@uk.gov.in>
Respected Sir / Madam, As inquired over the phone call i am directed to communicate that StateTax department has sent its proposal for establishment of STAT to Government of Uttarakhand which is still pending at Government level.As per our proposal only one branch with location at Dehradun is proposed . For you kind information and updation please. Thanks and Regards Dr Sunita Pandey Joint Comm & Nodal Officer State Tax , Uttarakhand
Email GST Council Secretariat
Re: Constitution of GSTAT – reg.
From : upctres2@gmail.com
Subject : Re: Constitution of GSTAT – reg.
To : GST Council Secretariat <gstc.secretariat@gov.in>
Cc : Ashima Bansal <ashima.irs@gov.in>
Respected Sir,
With reference to the trailing mail, it is to inform that during the 39th GST Council Meeting held on 14.03.2020, Agenda Item 6: Creation of the State and Area Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) for the State of Uttar Pradesh was placed before the GST Council. With regards to the agenda item, it was decided by the Council that-
“16. For Agenda item 6, the Council approved the proposal for creating State Bench of Goods and Services Tax Appellate Tribunal for the State of Uttar Pradesh at Allahabad and 4 Area Benches at Ghaziabad, Lucknow, Varanasi and Agra.”
Consequently in the 40th GST Council Meeting dt 12.06.2020, it was decided by the GST Council that-
“16.4. Accordingly, the proposal for creating the State and Area Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) for the State of Uttar Pradesh i.e State Bench at Lucknow and 04 Area Benches at Varanasi, Ghaziabad, Agra and Prayagraj was considered and approved by the Council.”
Hence as decided earlier in the GST Council Meetings held on 14.03.2020 and 12.06.2020, the State Benches of GSTAT in U.P. have been proposed to be setup in Lucknow, Varanasi. Ghaziabad, Agra and Prayagraj.
Kindly acknowledge the same.
This mail is being sent with the approval of Commissioner, State Tax, U.P.
Regarding ,
Paritosh Kumar Mishra
Deputy Commissioner (GST)
State Tax HQ, Lucknow.
On Thu, 25 May 2023 at 11:51, Commissioner, Commercial Tax, UP <ctcomhqlu-up@nic.in> wrote:
From: ” GST Council Secretariat” <gstc. secretariat@gov.in>
TO: “Commissioner, Commercial Tax, UP” <ctcomhqlu-up@nic.in>, “Hari Lal Prajapati”<hari.2371976@gov.in>
Cc: “Ashima Bansal” <ashima.irs@gov.in>, “Saurav Suman Shardool”<Saurav.shardool@gov.in>
Sent: Thursday, May 25, 2023 11:47:21 AM
Subject: Constitution of GSTAT – reg.
Dear Sir,
Reference is taken to the D.O letter. dated 6th April 2023 issued by Additional Secretary, GSTC Secretariat (copy enclosed) wherein the cooperation of the States was requested to initiate the process for making the benches of GSTAT functional at the earliest. In this regard, it is once again requested that necessary steps may please be taken at the earliest to amend the SGST Act and also to identify the location and jurisdiction of the State benches.
Thanks, and Regards
GST Council Secretariat
GST Council Secretariat
5th Floor, Tower II, Jeevan Bharti Building
Janpath Road, Connaught Place, New Delhi-110 001
Email: gstc.secretariat[at]gov.in
Telephone No. : 011-23762656
No. l1lC Date : 08.05.2023
To,
The Additional Secretary,
Goods & Services Tax Council Secretariat
Ministry of Finance
Government of India
Subject: Request for Constitution of State Benches of the GST Appellate Tribunal (GSTAT) for exercising jurisdiction throughout the State of West Bengal
Sir,
Please refer to D.O. letter F. No. 224/GoM-GSTAT/GSTC/2022/8950-8980 dated 06.04.2023 soliciting request of the concerned State Government for constitution of State Benches of the GSTAT subsequent to the amendment made in the CGST Act in the Finance Act, 2023.
It may kindly be noted in this regard that, GST Council approved the request of the State for constitution of the State Bench of West Bengal and its two Area Benches at Kolkata in terms of the pre-amended GSTAT provisions in its 35th Meeting held on 21.06.2019.
However, subsequent to the aforesaid amendment in the Finance Act, 2023, this is to state that, the State requests for constitution of 02(two) State Benches to be located at Kolkata, for the time being, for exercising jurisdiction throughout the State of West Bengal.
Thanking You,
Your$aiUrfuUv, h^r,n ,, Khali{Nzaz Mwar Commissioner, State Tax, WestBengal Khalid ltizaz Anwar, ns Commissioner comm”rciai Taxes West Bengal
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