The GST Appellate Tribunal (GSTAT) is now operational - India's first dedicated forum for resolving GST disputes. With 31 State Benches spread across 45 locations, taxpayers no longer need to approach High Courts for every GST dispute. But with 31 benches and multiple circuit locations, the first question every taxpayer asks is: which bench do I file at?
This guide provides the complete list of all 31 GSTAT State Benches with their locations, jurisdiction, circuit benches, and a step-by-step method to determine the correct bench for your GST appeal.
What Is GSTAT and Why Does the Bench Location Matter?
The Goods and Services Tax Appellate Tribunal (GSTAT) is the second appellate authority under the GST framework, constituted under Section 109 of the CGST Act, 2017. It hears appeals against orders of the GST Appellate Authority (Commissioner (Appeals)) and Revisional Authority (Commissioner). GSTAT is the highest fact-finding authority for GST disputes - beyond GSTAT, only questions of law go to the High Court.
Filing at the wrong bench causes procedural delays, transfer orders, and wasted time. Your appeal must be filed at the State Bench that has jurisdiction over your GST registration state. For businesses needing assistance with the appeal process, our GSTAT appeal filing services cover the complete process from pre-deposit to hearing representation.
GSTAT Structure: Principal Bench + 31 State Benches
Principal Bench (New Delhi): Presided over by the President of GSTAT (Justice Sanjaya Kumar Mishra). Located at K-800 & K-900, 8th Floor, World Trade Centre, Nauroji Nagar, Safdarjung Enclave, New Delhi-110029. The Principal Bench has exclusive jurisdiction over: (a) place of supply disputes, and (b) appeals of national significance. From April 2026, it also functions as the National Appellate Authority for Advance Rulings (NAAAR).
State Benches: Each State Bench has 4 members - 2 Judicial Members and 2 Technical Members (1 Centre + 1 State). Each state/UT is assigned to a specific State Bench. Some benches cover multiple states/UTs. Circuit benches operate at additional locations based on appeal volume, as directed by the President.
Complete List of All 31 GSTAT State Benches
The following table lists all 31 State Benches as constituted by the Central Government notification dated 31 July 2024:
| # | State Bench | Primary Location | Circuit/Additional Locations | Jurisdiction (States/UTs) |
|---|---|---|---|---|
| 1 | Uttar Pradesh Bench-I | Lucknow | Prayagraj (Circuit) | UP (specific districts) |
| 2 | Uttar Pradesh Bench-II | Varanasi | - | UP (specific districts) |
| 3 | Uttar Pradesh Bench-III | Ghaziabad | - | UP (specific districts including Noida/Ghaziabad) |
| 4 | Maharashtra Bench-I | Mumbai | - | Maharashtra (Mumbai, Thane, and nearby districts) |
| 5 | Maharashtra Bench-II | Pune | Nagpur (Circuit) | Maharashtra (Pune, Nagpur, and remaining districts) |
| 6 | Karnataka Bench | Bengaluru | - | Karnataka |
| 7 | Tamil Nadu Bench | Chennai | Madurai (Circuit) | Tamil Nadu, Puducherry |
| 8 | Telangana Bench | Hyderabad | - | Telangana |
| 9 | Andhra Pradesh Bench | Visakhapatnam | Amaravati (Circuit) | Andhra Pradesh |
| 10 | Gujarat Bench | Ahmedabad | - | Gujarat, Dadra & Nagar Haveli, Daman & Diu |
| 11 | Rajasthan Bench | Jaipur | Jodhpur (Circuit) | Rajasthan |
| 12 | Madhya Pradesh Bench | Indore | Jabalpur (Circuit) | Madhya Pradesh |
| 13 | West Bengal Bench | Kolkata | - | West Bengal, Sikkim, Andaman & Nicobar Islands |
| 14 | Kerala Bench | Kochi | - | Kerala, Lakshadweep |
| 15 | Delhi Bench | New Delhi | - | Delhi |
| 16 | Punjab & Haryana Bench | Chandigarh | - | Punjab, Haryana, Chandigarh |
| 17 | Bihar Bench | Patna | - | Bihar |
| 18 | Odisha Bench | Cuttack | - | Odisha |
| 19 | Jharkhand Bench | Ranchi | - | Jharkhand |
| 20 | Chhattisgarh Bench | Raipur | - | Chhattisgarh |
| 21 | Assam Bench | Guwahati | - | Assam, Nagaland, Manipur, Mizoram, Tripura, Arunachal Pradesh, Meghalaya |
| 22 | Uttarakhand Bench | Dehradun | - | Uttarakhand |
| 23 | Himachal Pradesh Bench | Shimla | - | Himachal Pradesh |
| 24 | Goa Bench | Panaji | - | Goa |
| 25 | Jammu & Kashmir Bench | Srinagar | Jammu (Circuit) | Jammu & Kashmir, Ladakh |
| 26 | Tamil Nadu Bench-II | Madurai | - | Tamil Nadu (southern districts) |
| 27 | Gujarat Bench-II | Surat | - | Gujarat (specific districts) |
| 28 | Karnataka Bench-II | Dharwad | - | Karnataka (northern districts) |
| 29 | Uttar Pradesh Bench-IV | Agra | - | UP (specific districts) |
| 30 | Maharashtra Bench-III | Aurangabad | - | Maharashtra (Marathwada region) |
| 31 | West Bengal Bench-II | Siliguri | - | West Bengal (northern districts) |
Note: This table reflects the notification dated 31 July 2024 and subsequent operational orders. Bench locations marked as 'Circuit' operate on rotation as directed by the GSTAT President based on appeal volume. District-level jurisdiction within states (especially UP, Maharashtra, Gujarat, Karnataka, Tamil Nadu, and West Bengal which have multiple benches) is specified in the notification - check the GSTAT portal for district-bench mapping. Benches are becoming operational in phases during 2026.
How to Determine the Correct Bench for Your GST Appeal
- Step 1: Identify your GST registration state/UT. Your GSTIN starts with a 2-digit state code (e.g., 27 for Maharashtra, 07 for Delhi, 29 for Karnataka). The state of your GST registration determines your bench.
- Step 2: Check if your state has multiple benches. UP has 4 benches, Maharashtra has 3, Gujarat/Karnataka/Tamil Nadu/West Bengal each have 2. For these states, you need to identify which specific bench covers your district.
- Step 3: For states with multiple benches, check the district allocation. The GSTAT notification specifies which districts fall under which bench. For example, in Maharashtra: Mumbai Bench covers Mumbai, Thane, Raigad; Pune Bench covers Pune, Satara, Kolhapur, Nagpur (and other districts); Aurangabad Bench covers Marathwada districts. Visit the GSTAT portal for the exact district-bench mapping. Businesses in Maharashtra seeking help with GSTAT appeals can access our GST notice and appeal services for guidance.
- Step 4: For place of supply disputes, file at the Principal Bench. If your dispute involves which state has the right to tax a transaction (inter-state supply classification, place of supply determination), the appeal goes to the Principal Bench in New Delhi - not your State Bench.
- Step 5: File electronically on efiling.gstat.gov.in. All GSTAT appeals are filed electronically. The portal routes your appeal to the correct bench based on the information you provide. Physical hearings happen at the bench location assigned to your case.
GSTAT Filing: Key Deadlines and Forms
| Appeal Type | Form | Who Files | Deadline | Pre-Deposit |
|---|---|---|---|---|
| Assessee appeal against Appellate Authority order | Form APL-01 (GSTAT-01) | Taxpayer | 3 months from date of communication of order | 10% of disputed tax (minimum); capped at Rs 50 crore |
| Departmental appeal | Form APL-03 (GSTAT-03) | GST Commissioner | 6 months from date of order | Not applicable |
| Revisional authority appeal | Form RVN-01 | GST Commissioner | As specified in revisional order | Not applicable |
| Backlog appeals (orders 2017-2022) | Form APL-01/APL-03 | Both | 30 June 2026 (universal cut-off) | 10% pre-deposit for assessee appeals |
Pre-deposit requirement: Assessee appellants must pay 10% of the disputed tax amount as pre-deposit (in addition to the admitted tax already paid). The pre-deposit is capped at Rs 50 crore. For appeals against State Bench orders (to the Principal Bench), an additional 20% pre-deposit applies. Businesses planning GSTAT appeals should factor this cash flow requirement. For GST registration and compliance matters that precede an appeal, ensure all returns are filed and payments are current.
Operational Status of GSTAT Benches (As of April 2026)
GSTAT benches are becoming operational in phases:
- Phase 1 (16 February 2026): Principal Bench (New Delhi), Delhi State Bench, and Cuttack (Odisha) Bench commenced operations.
- Phase 2 (March 2026): Kolkata Bench became operational (covering West Bengal, Sikkim, Andaman & Nicobar).
- Ongoing phases (April-September 2026): Remaining benches are being operationalised progressively. The President of GSTAT issues bench-specific operational orders. Check efiling.gstat.gov.in for the latest status of each bench.
What to do if your bench is not yet operational: File your appeal electronically on the GSTAT portal. The appeal is registered and queued. Hearings will commence once the bench becomes operational. The 30 June 2026 deadline for backlog cases applies regardless of whether the specific bench is operational - file by the deadline to preserve your appeal rights.
How GSTAT Works: From Filing to Hearing
- 1. File appeal on efiling.gstat.gov.in using Form APL-01. Upload the impugned order, grounds of appeal, supporting documents, and pre-deposit proof. The system assigns a case number and routes to the correct bench.
- 2. Pay pre-deposit of 10% of disputed tax. Payment is made through the GST portal (common portal) and proof is uploaded on the GSTAT portal.
- 3. GSTAT registry scrutinises the appeal. The registry checks completeness, jurisdiction, limitation, and pre-deposit compliance. Deficiencies are communicated to the appellant for rectification.
- 4. Hearing date is assigned. The bench fixes a date for hearing. Appellants are notified through the portal. Hearings can be physical (at the bench location) or virtual (video conferencing) as directed.
- 5. Hearing and order. Both parties present arguments. The bench may request additional documents. The final order is uploaded on the GSTAT portal. Businesses seeking professional representation before GSTAT should engage a CA or advocate experienced in GST litigation. Our GSTAT appeal filing services include end-to-end representation from pre-deposit to final order.
Key Takeaways
GSTAT consists of 1 Principal Bench at New Delhi and 31 State Benches across 45 locations in India, with the Principal Bench having exclusive jurisdiction over place of supply disputes and appeals of national significance, while State Benches handle all other GST disputes based on the taxpayer's state of GST registration.
States with multiple benches - UP (4), Maharashtra (3), Gujarat (2), Karnataka (2), Tamil Nadu (2), and West Bengal (2) - require taxpayers to check the district-level allocation specified in the GSTAT notification to identify the correct bench, as filing at the wrong bench causes procedural delays and potential transfer orders.
All GSTAT appeals are filed electronically on efiling.gstat.gov.in - the first Indian tribunal to be fully digital from inception - with e-filing, case management, document upload, and electronic order delivery, reducing the need for physical travel except for hearing appearances at the assigned bench location.
Assessee appellants must pay a pre-deposit of 10% of the disputed tax amount (capped at Rs 50 crore) before the appeal is admitted, and the universal deadline for filing backlog appeals (orders from 2017-2022) is 30 June 2026, regardless of whether the specific State Bench is operational.
GSTAT benches are becoming operational in phases throughout 2026 - the Principal Bench, Delhi, and Cuttack commenced on 16 February 2026, Kolkata on 23 March 2026, and remaining benches are being operationalised progressively - taxpayers should file electronically by the deadline even if their bench is not yet hearing cases.
Need Help with a GSTAT Appeal? Expert Representation Across All 31 Benches
GSTAT appeals involve pre-deposit calculations, jurisdictional determination, document preparation, and professional representation before the Tribunal. Whether your case is at the Principal Bench in New Delhi or a State Bench in any of the 31 locations, getting the filing right the first time prevents delays and maximises your chances of a favourable outcome.
Explore our GSTAT appeal filing services - covering pre-deposit computation, appeal drafting, e-filing on the GSTAT portal, and hearing representation. Available for all 31 State Benches from our offices in Pune, Mumbai, Delhi, and Hyderabad.
+91 945 945 6700 (Call or WhatsApp)
