Maharashtra GST Dept Issues Notification on Appointment of Technical Member (State) for GSTAT State Bench
By: Admin
Date: August 14, 2024
Categories: State GSTAT Notification Circular
Read Time: 4 Minutes
The Maharashtra GST Department issued Notification No. 15-GSTAT/2024-State Tax on August 12, 2024. This notification, therefore, addresses the appointment of a Technical Member (State) for the State Bench of the Goods and Services Tax Appellate Tribunal (GSTAT).
Key Details of the Notification:
Firstly, the Government of Maharashtra, exercising the powers granted under clause (d) of sub-section (1) of section 110 of the Central Goods and Services Tax Act, 2017, has implemented an important adjustment. Consequently, following recommendations from the GST Council, the revised qualifications for officers now include new criteria for the role of Technical Member (State) in the GSTAT State Benches.
Revised Qualification Criteria:
- The Government has replaced the position of “Additional Commissioner” with “Joint Commissioner” in clause (d) of sub-section (1) of section 110 of the Central Goods and Services Tax Act, 2017. As a result, this change alters the eligibility criteria for officers seeking to become Technical Members (State) in the State Benches of the GSTAT.
Additional Conditions:
- Nevertheless, the Government has kept all other conditions in clause (d) of sub-section (1) of section 110 of the Central Goods and Services Tax Act, 2017, unchanged.
Therefore, this adjustment forms part of the ongoing efforts to streamline and optimize the GST framework in Maharashtra. It ensures that qualified individuals will fill critical roles within the GSTAT, thereby enhancing the overall effectiveness of the tax administration.
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