Bill brings setting up of GST Tribunals a step closer The Central Goods and Services Tax (Second Amendment) Bill, 2023 aims to raise the previous age limits of 67 and 65 years to 70 years for the president and members of the GST appellate tribunals (GSTAT).

An advocate could be appointed as a judicial member of the GSTAT if they have ten years of substantial experience in indirect tax litigation before the appellate tribunal.

The amendment states that the president and the judicial and technical members of GSTAT will serve in their roles for four years, or until the president turns seventy-seven or sixty-seven years old, whichever comes first.

The CGST Amendment Bill has proposed amendments in the CGST Act to give an effect to the decisions made regarding appointment of members. The introduction of these amendments brings setting up of the GSTAT a step closer.

A functioning GSTAT is the need of the hour, with many taxpayers awaiting setting up of the GST Tribunal for filing appeals against the orders passed by the first appellate authorities and to obtain a certainty on the tax positions adopted.