Current institutional control
GSTAT operates with a Principal Bench and State Benches. The official framework describes 31 State Benches and sittings at 44 locations. Place-of-supply issues follow the Principal Bench route; other matters follow the notified Bench and presidential allocation.
Filing control
- Confirm live Bench directory and filing availability.
- Check APL-05/APL-07/APL-06 or application route.
- Verify pre-deposit, fee, certified-copy and defect instructions.
- Archive presidential orders and advisories.
Finin2min Q&A
Can the CGST Act alone decide a State tax matter?
No. The corresponding SGST or UTGST law, local commencement and amendments must be checked.
Can a Central notification be assumed to have a local counterpart?
No. Capture the exact State or UT instrument and effective date.
Can another State's e-way bill threshold be used?
No. Apply the transaction-date notification of the State or UT where the movement rule is relevant.
Which High Court decision should be prioritised?
Supreme Court law prevails nationally; then prioritise the jurisdictional High Court and check conflicting decisions and later law.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in