Indexable research master. Explains Principal Bench versus State Bench allocation, current e-filing and the need to confirm bench directions on the official portal.
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.