Bill brings setting up of GST Tribunals a step closer

The Central Goods and Services Tax (Second Amendment) Bill, 2023 aims to raise the age limits for the president and members of the GST appellate tribunals. An advocate with ten years of experience in indirect tax litigation could be appointed as a judicial member of the GSTAT. The president and members of GSTAT will serve for four years or until a certain age. The introduction of these amendments brings the setting up of the GSTAT closer, providing a forum for taxpayers to file appeals against orders. High courts have stayed GST demands pending the formation of the GST Tribunal. https://ift.tt/6DBU4HR