The Kolkata Bench of Goods and Services Tax Appellate Tribunal (GSTAT) has officially commenced functioning from 23/03/2026.
The newly operational GSTAT Kolkata Bench is located at 2/5, Judges Court Road, Alipore, Kolkata (Old Door Sanchar Bhawan). The establishment of this bench marks a crucial step in strengthening the GST appellate framework, ensuring easier access to justice for taxpayers in the eastern region.
The Kolkata Bench will exercise jurisdiction over the 3 regions: West Bengal, Sikkim and Andaman and Nicobar Islands
The Bench will adjudicate appeals filed under the provisions of the Central Goods and Services Tax Act, 2017 and corresponding State and Union Territory GST laws. Matters arising from the above-mentioned jurisdictions will now be routed to this Bench for resolution.
All appeals, applications, and related proceedings concerning the notified jurisdictions must now be filed before the Kolkata Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. The rules outline the procedural framework for instituting and managing appeals before the Tribunal.
The Tribunal has emphasized the use of its e-filing portal for submitting appeals. Detailed advisories, procedural rules, and updates have been made available under the “NOTICES” section of the GSTAT portal. These measures aim to ensure transparency, efficiency, and ease of compliance for stakeholders.
To assist appellants facing difficulties during the filing process, the GSTAT has provided support mechanisms, including: A toll-free helpline: 1800-103-4782; and Online ticketing via the Incident Report Form on the GSTAT e-filing portal
These facilities are expected to enhance user experience and reduce procedural bottlenecks.
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