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

1. 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.

2. 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.

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.