Trusted by 10,000+ Businesses

GSTAT Appeal Filing in Srinagar: Resolve Conflicting GST Rulings at GSTAT

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Dual-UT Coverage: All 20 J&K districts plus Leh and Kargil (Ladakh) under one bench with Jammu circuit

Jammu Circuit Bench: Jammu division cases heard locally - no travel to Srinagar via NH-44 required

Of-Counsel Specialists: 15+ years indirect tax litigation experience for Srinagar bench and Jammu circuit hearings

GI Classification Expertise: Pashmina, Kashmiri Saffron, and apple horticulture GST dispute specialisation

10,000+ Businesses Served | 4.9 Google Rating | GST Litigation Support Across 32 GSTAT Benches

Call +91 945 945 6700 Email Us WhatsApp Us
15+ YearsIndustry Experience
CA & CSCertified Experts
4.9
Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

🇮🇳 +91

Our team will get back to you shortly. No spam.

100% Secure No Spam Quick Response

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

Fetching latest Google reviews…
“
We had conflicting classification rulings across three states on our cloud product. Patron Accounting's GSTAT team mapped every ruling, identified the exact points of conflict, and built a NAAR-ready case file. The depth was outstanding.
TD
Owner
Pashmina Exporter, Srinagar
★★★★★
2 months ago
“
When our apple cold storage unit at SIDCO Bari Brahmana received an ITC reversal demand, Patron's CA team built a technically sound appeal. Their understanding of the J&K CGST Commissionerate's audit approach was clear.
GC
Director
Horticulture Company, Jammu
★★★★★
3 months ago
“
Patron's team understood the seasonal cash flow reality of our saffron business. They timed the pre-deposit filing to align with our harvest revenue and navigated the GSTAT portal filing without any procedural issues.
CF
CFO
Saffron Grower, Pampore
★★★★★
1 month ago
“
The Jammu circuit arrangement meant we didn't have to travel to Srinagar via NH-44 during winter. Patron's team filed at the Jammu circuit and appeared for admission. Highly professional for our SIDCO Bari Brahmana manufacturing unit.
SK
Rakesh S.
Plant Manager, SIDCO Bari Brahmana
★★★★★
5 months ago
“
Patron Accounting coordinated our GSTAT appeal from their Delhi office seamlessly. Despite being in Ladakh, we had no issues with the e-filing process or the pre-deposit computation under UTGST. Excellent remote coordination for a unique jurisdiction.
VP
VP Finance
Tourism Operator, Leh (Ladakh)
★★★★★
4 months ago

Join 10,000+ Satisfied Businesses

10,000+ Businesses Served | 4.9 Google Rating | GST Litigation Support Across 32 GSTAT Benches

Talk to an Expert
10,000+Businesses ServedGST compliance and litigation support across India.
15+Years ExperienceDeep expertise in IP registration, GST & business compliance.
50,000+Documents FiledReturns, appeals, and filings handled accurately.
4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.
ISO CertifiedProfessional standards and documented processes.
SSL SecureYour financial and business data is fully protected.

GSTAT Appeal Filing in Srinagar - Overview

TL;DR

Businesses in the Union Territory of Jammu & Kashmir and the Union Territory of Ladakh now have a dedicated appellate forum at the GSTAT's Srinagar bench - with a Jammu circuit for cases from the Jammu division. The bench covers all 20 J&K districts and both Ladakh districts (Leh and Kargil). Pre-deposit is 10% of disputed tax under S.112(8). File Form APL-05 on efiling.gstat.gov.in within 3 months. Patron Accounting's CA team handles proceedings at both Srinagar bench and Jammu circuit end-to-end.

ParameterDetail
BenchSrinagar GSTAT Bench (J&K + Ladakh)
JurisdictionAll 20 districts of UT of Jammu & Kashmir + 2 districts of UT of Ladakh (Leh, Kargil)
Bench StatusOperational (January 2026). Members assumed charge per Office Order 03/2025.
Pre-deposit10% of disputed tax under S.112(8), max Rs 20 crore each CGST/SGST (or UTGST for Ladakh)
Limitation Period3 months from order date under S.112(1). Transitional orders: 30 June 2026.
Circuit BenchYes - Jammu. Cases from Jammu division heard at Jammu circuit of Srinagar bench.
Filing ModeOnline only via efiling.gstat.gov.in
SGST AuthorityCommissioner, State Taxes Department, J&K (jkcomtax.gov.in)
CGST AuthorityCommissioner, CGST, J&K, OB-32, Rail Head Complex, Jammu 180002 (Chandigarh Zone)

The Srinagar bench covers the region's distinctive economy - from Kashmir's world-renowned Pashmina shawl industry, Kashmiri Saffron (GI-registered, Pampore), and apple horticulture (75% of India's production) to Jammu's SIDCO Bari Brahmana industrial complex and Ladakh's tourism economy. The Commissioner, CGST, J&K (with divisions at Jammu-I, Jammu-II, Samba, and Srinagar) and the Commissioner, State Taxes Department, J&K issue the demand orders feeding into this bench. For Ladakh, the UTGST administration applies. This is one of only three GSTAT benches in India with a circuit arrangement (alongside Mumbai-Panaji and Indore-Bhopal).

Surbhi Premi - Advocate and Chartered Accountant, Of-Counsel to Patron Accounting
Of-Counsel - GSTAT Practice Lead

Surbhi Premi

Advocate & Chartered Accountant | Diploma in IFRS (ACCA, UK)

Former Partner, Lakshmikumaran & Sridharan 15+ Years GST, Customs & FTP Goldman Sachs Alumni 500+ Large Domestic & MNC Clients

Surbhi Premi led the Indirect Tax practice at Lakshmikumaran & Sridharan as Partner and served on LKS Team Velocity - a national GST task force handling high-sensitivity, high-impact industry matters. Her background at Goldman Sachs brings a unique blend of tax, risk, and international business understanding. A renowned ICAI faculty member and keynote speaker, her methodical approach combined with deep domain knowledge enables her to provide viable, holistic, and tax-efficient solutions for complex GST litigation and advance ruling disputes.

Financial ExpressHindu Business LineIndia Business Law JournalTaxsutraTIOLVIL

What Is GSTAT Appeal Filing in Srinagar

Definition

GSTAT - the Goods and Services Tax Appellate Tribunal - is the statutory forum under Section 109 of the CGST Act for appeals against GST demand orders. The Srinagar bench covers the Union Territories of J&K and Ladakh, with a Jammu circuit. Businesses file appeals here under Section 112.

The Srinagar bench was constituted under Notification S.O. 3048(E) dated 31 July 2024, with Jammu as circuit bench. J&K became a Union Territory on 31 October 2019 under the J&K Reorganisation Act 2019. Ladakh became a separate Union Territory on the same date. The bench is operational since January 2026 per Office Order 03/2025.

Appeals arise from the Commissioner, CGST, J&K at OB-32, Rail Head Complex, Jammu (with 4 divisions: Jammu-I, Jammu-II, Samba, Srinagar) and the Commissioner, State Taxes Department, J&K. For Ladakh, the UTGST administration issues demand orders. Under Section 112 CGST Act, any aggrieved person may file a second appeal. See GSTAT appeal filing services in India for the national hub.

Srinagar Jammu GSTAT Appeal Filing - Srinagar Bench + Jammu Circuit

Who Needs GSTAT Appeal Filing at Srinagar Bench

Any taxpayer registered under the J&K GST Act or CGST Act in the Union Territory of Jammu & Kashmir, or under UTGST in the Union Territory of Ladakh, can file a second appeal at the Srinagar bench. This covers the region's distinctive economy - from Kashmir's GI-registered Pashmina shawl industry and Kashmiri Saffron (Pampore, Pulwama) to Jammu's SIDCO Bari Brahmana industrial complex and Ladakh's tourism economy.

Circuit Bench Arrangement

If your business is registered in the Jammu division of J&K (including Jammu, Samba, Kathua, Udhampur, Reasi, Rajouri, Poonch, Ramban, Doda, Kishtwar), your GSTAT appeal is heard at the Jammu circuit bench, not directly at Srinagar. Patron's team handles routing and filing at both locations. See GSTAT appeal filing in Delhi for the nearest major bench.

Common Demand Categories

  • Kashmir handicraft classification disputes - Pashmina 5% handloom vs 12% machine-processed rate
  • Saffron valuation disputes for Pampore growers (agricultural produce vs processed spice)
  • Apple horticulture ITC reversal and export valuation disputes
  • SIDCO Bari Brahmana industrial zone ITC and Section 74 demands (routes to Jammu circuit)
  • E-way bill violations on the Jammu-Srinagar Highway (NH-44) under Sections 129/130
  • Tourism sector exemption disputes in J&K and Ladakh
  • Adverse orders on GST notice responses requiring tribunal appeal

GSTAT Appeal Filing Services at Srinagar Bench

ServiceWhat We Do
Appealability AssessmentReview demand order from CGST J&K Commissionerate (Jammu-I, Jammu-II, Samba, Srinagar divisions), J&K State Taxes, or UTGST (Ladakh). Determine Srinagar bench or Jammu circuit routing.
Pre-deposit ComputationCalculate 10% under S.112(8). J&K GST for J&K businesses, UTGST for Ladakh. Seasonal timing advisory for Kashmir's handicraft and apple exporters.
Form APL-05 DraftingDraft grounds specific to Pashmina/saffron GI classification, apple horticulture valuation, or SIDCO industrial disputes. Include GI and Craft Development Institute documentation.
E-Filing Portal NavigationEnd-to-end filing on efiling.gstat.gov.in. Correct routing to Srinagar bench or Jammu circuit.
Bench Appearance (Srinagar)Of-counsel GST litigation specialists attend admission, stay applications, and final arguments at the Srinagar bench.
Bench Appearance (Jammu Circuit)Coordinate hearings at the Jammu circuit for Jammu division cases - no NH-44 travel needed.
GI Classification SupportCompile Pashmina GI certification, Craft Development Institute documentation, handloom marks, saffron origin evidence for classification disputes.
Post-Order AdvisoryAnalyse GSTAT order, advise on compliance or appeal to High Court of J&K and Ladakh under S.113.
Our Process

GSTAT Appeal Filing Process at Srinagar Bench - 6 Steps

Follow this step-by-step process to file your GSTAT appeal at the Srinagar bench or Jammu circuit. Patron Accounting's CA team manages every stage.

Step 1

Assess Appealability

Verify the demand order from the CGST J&K Commissionerate (divisions at Jammu-I, Jammu-II, Samba, Srinagar) or the J&K State Taxes Department (or UTGST for Ladakh) is appealable under S.112 CGST Act. Confirm the first appeal under Section 107 has been disposed of. Determine whether the case routes to the Srinagar bench (Kashmir division) or the Jammu circuit (Jammu division).

Verify S.112 groundsSrinagar vs Jammu routing
Order Review01
Step 2

Calculate Pre-deposit

Compute 10% of the remaining disputed tax under S.112(8). Cap: Rs 20 crore each CGST and J&K GST (or UTGST for Ladakh). For Kashmir's handicraft exporters and apple horticulture businesses with seasonal revenue patterns, the pre-deposit quantum requires careful timing. Patron's team advises on strategy and hardship waiver applications.

10% pre-depositSeasonal timing advisory
PRE-DEPOSIT
Pre-deposit Paid02
Step 3

Prepare Form APL-05

Draft grounds of appeal in numbered paragraphs. Compile: impugned appellate order, order-in-original, certified copies, SCN and reply, GST returns, and Vakalatnama. For Pashmina and handicraft classification disputes, include GI certification, Craft Development Institute documentation, and handloom marks. For saffron disputes, include FSSAI and Spices Board certification.

GI documentation compiledGrounds drafted
APL-05
APL-05 Ready03
Step 4

File on GSTAT E-Filing Portal

Submit Form APL-05 at efiling.gstat.gov.in with pre-deposit proof (Bharatkosh challan) within 3 months under S.112(1). For transitional orders: file by 30 June 2026. The portal routes to the Srinagar bench. Jammu division cases are listed at the Jammu circuit as directed by the GSTAT President.

3-month limitationTransitional: 30 June 2026
SUBMIT
E-Filed04
Step 5

Attend Admission Hearing

Patron's of-counsel GST litigation specialists with 15+ years of indirect tax experience appear at the Srinagar bench or the Jammu circuit as applicable. Hearings in hybrid mode - physical and virtual. The Jammu circuit eliminates the need for Jammu-based businesses to travel to Srinagar via NH-44.

Hybrid hearing modeJammu circuit available
Admission Hearing05
Step 6

Final Hearing and Order

Represent at final hearing, file written submissions, obtain GSTAT order. If unfavourable, appeal to the High Court of Jammu & Kashmir and Ladakh under S.113 within 180 days on substantial questions of law. The HC sits at both Srinagar and Jammu.

S.113 HC appeal within 180 daysHC sits at both cities
GSTAT ORDER
Order Received06

Documents Required for GSTAT Appeal at Srinagar Bench

  • Form APL-05 - GSTAT appeal form (mandatory, electronic via efiling.gstat.gov.in)
  • Certified copy of impugned order (S.107 appellate or S.108 revisional order)
  • Original order-in-original (demand order)
  • Pre-deposit payment proof - Bharatkosh challan (10% under S.112(8))
  • GSTIN registration certificate - J&K (state code 01) or Ladakh (state code 38)
  • GST returns - GSTR-1, GSTR-3B, GSTR-9, GSTR-2A/2B for disputed period
  • Show Cause Notice and reply to SCN
  • Vakalatnama stamped per High Court of J&K and Ladakh rules
  • Affidavit supporting the appeal

J&K and Ladakh-specific Documents

For Pashmina/handicraft disputes: GI certification, Craft Development Institute registration, handloom marks. For saffron disputes: FSSAI certification, Spices Board registration, Pampore origin documentation. For apple exports: phytosanitary certificates, APEDA registration, cold chain documentation. For Ladakh tourism: UTGST registration, tourism operator licence. See GST return filing for compliance documentation.

Challenges in GSTAT Appeal Filing at Srinagar Bench

Kashmir Handicraft Classification

Whether a Pashmina shawl qualifies for the 5% handloom rate or 12% machine-processed rate. GI certification from the Craft Development Institute and handloom marks are often contested by revenue authorities. This is the signature classification dispute for the Srinagar bench.

Circuit Bench Logistics

The Srinagar-Jammu route (NH-44) is subject to weather closures, particularly during winter. The Jammu circuit addresses this for Jammu division cases, but hearing schedules may be affected by connectivity. See GSTAT appeal filing in Chandigarh for the nearest bench.

Seasonal Business Patterns

Kashmir's apple harvest (August-November), tourism peak (April-September), and saffron harvest (October-November) create concentrated revenue periods. Pre-deposit timing must align with cash flow availability.

Multi-UT Jurisdiction

The bench covers both UT of J&K (under J&K GST Act) and UT of Ladakh (under UTGST Act). Different statutory frameworks apply. Ladakh businesses file under UTGST, not SGST.

Illustrative Scenario

A Pashmina exporter in Srinagar receives an Rs 25 lakh demand for classification at 12% instead of 5%. The 10% pre-deposit amounts to Rs 2.5 lakh. The exporter must compile GI certification, Craft Development Institute documentation, and handloom marks. Filing routes to the Srinagar main bench. A SIDCO Bari Brahmana manufacturer in Jammu with an ITC reversal demand would route to the Jammu circuit instead. Patron's team handles both scenarios.

Fees for GSTAT Appeal Filing at Srinagar Bench

GSTAT appeal costs comprise statutory fees and professional charges. The pre-deposit is a statutory requirement, not Patron's fee.

ComponentAmount
Pre-deposit (Statutory)10% of disputed tax under S.112(8). Cap: Rs 20 crore each CGST and J&K GST/UTGST. Non-payment = rejection at admission.
GSTAT Filing FeesRs 1,000 per Rs 1 lakh of tax/penalty, capped at Rs 25,000
Interlocutory Application FeesRs 5,000 per application (stay, condonation, early hearing)
Bharatkosh PaymentOnline via Bharatkosh through GSTAT portal
MiscellaneousCertified copy fees, notarization, Vakalatnama stamp duty per J&K court fee schedule
Patron Accounting Professional FeesStarting from INR 24,999 (Exl GST and Govt. Charges)

All fees listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on volume and complexity of work.

Get a Case-Specific Estimate for Srinagar Bench or Jammu Circuit Proceedings

Our CA team assesses your demand order and advises on pre-deposit strategy.

Call +91 945 945 6700

Why Choose Patron Accounting for Srinagar GSTAT Appeals

Dual-UT Expertise

Navigates J&K GST Act and UTGST Act for Ladakh. Correct respondent identification across both UTs.

Of-Counsel Specialists

15+ years indirect tax litigation. Former Partner at Lakshmikumaran & Sridharan. CESTAT and J&K HC experience.

GI Classification Expertise

Pashmina, Kashmiri Saffron, and Kashmir handicraft classification disputes. GI and Craft Development Institute documentation.

Srinagar + Jammu Coverage

Seamless filing and appearance at both Srinagar main bench and Jammu circuit. Delhi office proximity for coordination.

Pan-India Coverage

All 32 GSTAT benches. Offices in Pune, Mumbai, Delhi, and Gurugram. See GSTAT appeal filing in Shimla.

Seasonal Cash Flow Advisory

Pre-deposit timing aligned with Kashmir's apple, tourism, and saffron seasons for businesses with concentrated revenue periods.

Trusted by 10,000+ Businesses for GST Litigation

Patron Accounting's CA team manages your GSTAT case end-to-end - whether the hearing is at the Srinagar bench or the Jammu circuit. Our team understands the CGST J&K Commissionerate's 4-division structure and the J&K State Taxes Department's enforcement patterns.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron coordinates nationally. Delhi office proximity enables efficient coordination for the Srinagar bench and Jammu circuit.

Patron Accounting vs Alternatives for Srinagar GSTAT Appeals

FactorPatron + Of-CounselUnrepresentedGeneral CA
GSTAT Experience32 benchesNoneLimited
Srinagar Bench + Jammu CircuitDual-location coverage, GI disputesNoneGeneric
Pre-deposit AdvisoryStrategic, seasonal timingSelf-computedBasic
Pan-India Coverage32 benches, 4 officesSingle cityCity-limited
Of-counsel Specialists15+ years, J&K HC/CESTATN/ARarely
Circuit CoordinationSeamless Srinagar + Jammu filingSelf-managedVaries

Patron's dedicated GSTAT practice ensures correct dual-UT handling, circuit bench routing, and GI classification documentation at every stage. GST registration services are also available.

Related GSTAT and GST Services

Patron Accounting provides comprehensive GST litigation and compliance services:

ProvisionSectionKey Requirement
GSTAT ConstitutionS.109, CGST ActSrinagar bench constituted under S.O. 3048(E) dated 31 July 2024 with Jammu as circuit. See CBIC portal.
Appeal to GSTATS.112, CGST Act3-month limitation under S.112(1); pre-deposit 10% under S.112(8); condonation under S.112(4); automatic stay under S.112(9)
Appeal to High CourtS.113, CGST ActAppeal to High Court of J&K and Ladakh on questions of law within 180 days. HC sits at both Srinagar and Jammu.
CGST Amendment Act, 2023-Basis for bench constitution. 49th, 52nd, 53rd GST Council meetings.
GSTAT Procedure Rules, 2025Notified 24 April 2025Governs filing, Form APL-05, documentation, hearings.
J&K Reorganisation Act, 2019-J&K became UT on 31 October 2019. Ladakh became separate UT. J&K is not a state.
J&K GST Act-State-equivalent legislation for UT of J&K. Commissioner, State Taxes Department, J&K (jkcomtax.gov.in).
UTGST Act-Applies to Ladakh businesses instead of SGST. Affects respondent and pre-deposit.

Frequently Asked Questions

Quick Answers - GSTAT Appeal Filing in Srinagar

Is the Srinagar bench operational?

Yes. Members assumed charge January 2026. Hybrid hearings at both Srinagar and Jammu circuit.

Where is the Srinagar bench located?

Designated premises in Srinagar. The Jammu circuit operates from Jammu. CGST J&K HQ: OB-32, Rail Head Complex, Jammu.

Does Patron have an office in J&K?

No. Cases coordinated from Delhi office. Of-counsel specialists appear at Srinagar bench and Jammu circuit.

Monetary threshold?

GSTAT can refuse appeals below Rs 50,000. Above Rs 20 lakh: eligible per GST Council limits.

Quick Answers

When does NAAR start?
GSTAT Principal Bench acts as NAAR from April 2026 per 56th GST Council recommendation.
What is the NAAR appeal deadline?
30 days from AAAR order under Section 101B. Condonation up to 30 additional days.
Who can file a NAAR appeal?
Any person affected by conflicting AAAR rulings in two or more states.
Is there a pre-deposit?
No - only Rs 10,000 filing fee under CGST.
Where is NAAR located?
GSTAT Principal Bench at New Delhi.
Can a single adverse ruling be appealed to NAAR?
No - conflicting rulings from 2+ states are required. Single adverse ruling remedy is HC writ.

Do Not Delay Your Srinagar Bench Appeal

Statutory Time Bar - Not Negotiable

Failure to file within the 3-month limitation period under S.112(1) CGST Act permanently extinguishes the right of appeal. Condonation under S.112(4) is discretionary and courts have applied this restrictively.

For transitional orders, 30 June 2026 is the absolute deadline. For Kashmir's seasonal businesses (apple harvest, tourism, saffron), missing the filing window during the off-season means losing the appeal permanently.

Every day of delay compounds interest on the demand. The High Court of J&K and Ladakh has begun directing taxpayers to the GSTAT route.

Contact Patron's team today: +91 945 945 6700 | WhatsApp

File Your GSTAT Appeal at Srinagar Bench - Start Today

The Srinagar GSTAT bench - with its Jammu circuit - provides businesses across both the Union Territory of Jammu & Kashmir and the Union Territory of Ladakh with a dedicated appellate forum for GST disputes. Covering 22 districts across two UTs, with a circuit arrangement that eliminates cross-UT travel for Jammu-based businesses, this bench handles appeals from the CGST J&K Commissionerate and the J&K State Taxes Department.

Patron Accounting's representation model combines CA-led case management with of-counsel GST litigation specialists bringing 15+ years of indirect tax experience. Whether your hearing is at the Srinagar bench or the Jammu circuit, the entire process is coordinated end-to-end. The 3-month limitation under S.112(1) is the statutory window - start your appeal preparation today.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

GSTAT State Bench Locations Across India

GSTAT has 32 State Benches across India. File your appeal at the bench covering your jurisdiction — Patron Accounting represents clients at all benches.

GSTAT State Bench Locations

Select your bench location to know jurisdiction districts and filing procedure

Vijayawada
Andhra Pradesh
Patna
Bihar
Raipur
Chhattisgarh
New Delhi
Delhi (NCT)
Mumbai
Goa + Maharashtra
Pune
Goa + Maharashtra
Nagpur
Maharashtra (Vidarbha)
Ahmedabad
Gujarat
Surat
Gujarat
Gurugram
Haryana
Shimla
Himachal Pradesh
Ranchi
Jharkhand
Bangalore
Karnataka
Dharwad
Karnataka (North)
Kochi
Kerala + Lakshadweep
Indore
Madhya Pradesh
Cuttack
Odisha
Chandigarh
Punjab + Chandigarh UT
Jalandhar
Punjab
Jaipur
Rajasthan
Jodhpur
Rajasthan (West)
Chennai
Tamil Nadu + Puducherry
Madurai
Tamil Nadu (South)
Hyderabad
Telangana
Lucknow
Uttar Pradesh
Varanasi
Uttar Pradesh (East)
Prayagraj
Uttar Pradesh (Central)
Dehradun
Uttarakhand
Kolkata
WB + Sikkim + A&N
Siliguri
West Bengal (North)
Guwahati
Assam + NE States
Srinagar
J&K + Ladakh (You're here)

Related GSTAT and GST Appeal Services

End-to-end GST litigation and appeal support across all forums

GSTAT Appeal Filing
India
Principal Bench Representation
New Delhi
Pre-Deposit Advisory
India
Cross Objection Filing
India
e-Filing Portal Assistance
India
Anti-Profiteering Appeal
India

Content Created: 17 March 2026  |  Last Updated:  |  Next Review: 17 June 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly and updated whenever GSTAT Procedure Rules, bench operationality, jurisdiction notifications, or filing deadlines change. Last trigger: Srinagar bench members assumed charge January 2026.

Back to Top