CLARIFICATION IN RESPECT OF APPEAL IN REGARD TO NON-CONSTITUTION OF APPELLATE TRIBUNAL UNDER GST ACT, 2017-

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CLARIFICATION IN RESPECT OF APPEAL IN REGARD TO NON-CONSTITUTION OF APPELLATE TRIBUNAL UNDER GST ACT, 2017-

Updated on:18th Mar, 2020

In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the CGST Act, hereby issues the following clarifications and guidelines.

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