Relief in GST Dispute Resolution Framework

Under Section 107 of the CGST Act, 2017, appeals against orders issued by the Common Adjudicating Authority (Additional/Joint Commissioner) must be filed with the Commissioner (Appeals) who has territorial jurisdiction over the Principal Commissioner or Commissioner of Central Tax under whom the Adjudicating Authority is posted, as outlined in Table III of Notification No. 02/2017-Central Tax dated June 19, 2017.

Read circular here (PFA)

We thank the GST Council for accepting many of its recommendations at the 53rd GST Council Meeting in New Delhi

The US-India Tax Forum, a dedicated tax policy forum of USISPF, extends its gratitude to the GST Council for accepting many of our recommendations at the recently held 53rd GST Council Meeting in New Delhi.We also thank Deloitte India Mahesh Jaising for their support in taking forward critical issues with the Ministry of Finance.The recommendations of US-India Tax Forum aimed to address significant ease of doing business challenges and promote investments and economic opportunities in India.We remain committed to building on this momentum, addressing areas for reform in GST 2.0 and advocating for better tax policies to improve the ease of doing business environment.