The Government has vide Notification dated 29.12.2023, on the recommendation of the Goods and Services Tax Council constituted the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi. 

The Notification reads as under:

In exercise of the powers conferred by the sub-section 3 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the Ministry of Finance, Department of Revenue’s notification number S.O.1359(E), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 13th March, 2019, except as respect things done or omitted to be done before such supersession, the Central Government, on the recommendation of the Goods and Services Tax Council, hereby constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of this notification in the official Gazette.

The Notification can be accessed https://egazette.gov.in/(S(3vu3bttjyyj3mja2xwmtun0h))/ViewPDF.aspx