GSTAT is result of our determination to continue improving, reforming, and adapting for the future: Union Finance Minister
FinTech BizNews Service
Mumbai, September 22, 2025: The Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman formally launched the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi, today.
The guiding idea behind introducing GST was unity - 'unity in policy’, ‘unity in compliance’, and ‘unity in economic purpose’, She added.
Since its launch, the GST Council, working with States and Union Territories, has refined and strengthened the system. GST has grown as a reliable revenue source, widened the tax base, encouraged formalisation and become a foundation of India’s growth story, the Union Finance Minister said.
Smt. Sitharaman underlined that reform is a continuous process and GST must evolve and it is evolving around the principle of simplicity and ease of living.
The guiding idea behind introducing GST was unity - 'unity in policy’, ‘unity in compliance’, and ‘unity in economic purpose’, She added.
Since its launch, the GST Council, working with States and Union Territories, has refined and strengthened the system. GST has grown as a reliable revenue source, widened the tax base, encouraged formalisation and become a foundation of India’s growth story, the Union Finance Minister said.
Smt. Sitharaman underlined that reform is a continuous process and GST must evolve and it is evolving around the principle of simplicity and ease of living.
The Union Finance Minister stated that from the ramparts of the Red Fort, the Prime Minister, Shri Narendra Modi, had announced the Next Generation of GST Reforms. Guided by 'Nagarik Devo Bhava', we are moving with a citizen-first lens that values time, clarity and savings. Next-Gen GST is delivering exactly that and the outcome this festive season, is a nationwide GST Bachat Utsav across sectors and everyday life, She added.
In the spirit of 'Nagarik Devo Bhava', Smt. Sitharaman said that our focus for GSTAT must be clear:
The Union Finance Minister said that ease of living for taxpayers extends beyond filing and refunds — it includes fair, efficient dispute resolution.
Smt. Sitharaman stated that GSTAT is a natural extension of the reform arc — an important advance for ease of doing business and a vital forum for justice; and in simple terms: when a taxpayer has a dispute, the first appeal lies within the tax administration. At the second level, whether the original order is from the Centre or a State, the appeal will now converge at a single, independent forum - the GSTAT.
Marking the operationalisation of GSTAT is an important milestone, the Union Finance Minister said that what began in 2017 as 'One Nation, One Tax, One Market' now evolves into 'One Nation, One Forum for Fairness and Certainty'.
In his address on the occasion, Shri Pankaj Chaudhary stated that this is not merely a capitalization of a new system, but it aims to deepen those reforms that have received continuous support from the honourable Prime Minister, Shri Narendra Modi. The purpose of these reforms is to make governance more transparent, empower citizens, and strengthen businesses.
In his address on the occasion, Shri Arvind Shrivastava said that GSTAT comes at a critical juncture in the journey of GST. Shri Shrivastava said that a formal appellate body will allow equal opportunity to all sides to present their standpoint and hopefully enable settlement of such issues in a fair and stable manner.
The Tribunal will provide a specialised, nationwide forum that can bring consistency in interpretation, predictability in outcomes, and credibility to the appellate process. This is vital for strengthening trust between taxpayers and tax administration, the Revenue Secretary underlined.
Highlighting the three core dimensions in the design of the GSTAT, the Revenue Secretary emphasised on the 3 S’s: structure, scale, and synergy. Its structure combines judicial and technical expertise to deliver balanced decisions. Its scale, with state benches and the possibility of single-member benches for simpler matters, ensures reach and efficiency. And its synergy — between technology, process, and human expertise — will allow it to deliver justice with both speed and depth.
Concluding his remarks, Shri Shrivastava said that the Department of Revenue, in partnership with GSTN and NIC, has developed a digital platform that will anchor the work of GSTAT from the very start. e-Filing, case management tools, and electronic court modules will make proceedings smoother and more transparent, setting new benchmarks for the functioning of a Tribunal in our country.
A vote of thanks on the occasion was given by Shri Balasubramanian Krishnamurthy, Joint Secretary, Department of Revenue, Ministry of Finance.
A key feature unveiled during the launch was the GSTAT e-Courts Portal, developed by Goods and Services Tax Network (GSTN) in collaboration with National Informatics Centre (NIC). This digital platform will enable taxpayers and practitioners to file appeals online, track the progress of cases, and participate in hearings through digital mode. The portal is expected to enhance the efficiency and productivity of GSTAT, building on the success of NIC’s e-courts modules already operational in other tribunals under the Department of Revenue. To enable a smooth and convenient filing experience for taxpayers, GSTAT has allowed staggered filing of appeals up to 30th June 2026. This measure ensures that taxpayers, trade bodies, and advisors have adequate time to prepare and submit their appeals in an orderly manner, without procedural bottlenecks. Comprehensive guidance has also been provided to support users including FAQs, explanatory notes, and instructional videos available on the GSTAT Portal (https://efiling.gstat.gov.in). This covers aspects of registration, filing of appeals, digital hearings, and case tracking. These resources are aimed at ensuring that all stakeholders, including MSMEs and individual taxpayers, can easily access and benefit from the Tribunal’s services.
The launch of GSTAT is a significant step in the continuing evolution of India’s indirect tax system. It will provide taxpayers with a specialized forum to seek justice and will bring greater orderliness, predictability, and credibility to the GST regime. The Tribunal is envisaged as a cornerstone institution in ensuring that India’s tax administration remains responsive, transparent, and aligned with the principles of ease of doing business.
