Rajya Sabha on Wednesday passed the Central Goods and Services Tax (Second Amendment) Bill, 2023, soon after momentous bills to replace the Indian Penal Code, Code of Criminal Procedure and Indian Evidence Act were passed by Lok Sabha on Wednesday. The bill was introduced in Lok Sabha by Finance Minister Nirmala Sitharaman.
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According to the statement of objects and reasons of the Bill, Section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Constitution of Goods and Services Tax Appellate Tribunal, which is the second appellate authority within the Goods and Services Tax framework for hearing appeals against the orders passed by the Appellate Authority under the Central Goods and Services Tax Act, 2017 and the State Goods and Services Tax Acts.
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The amendments to sections 109 and 110 of the Central Goods and Services Tax Act, 2017 for enabling the creation of the Central Goods and Services Tax Appellate Tribunals were notified in July this year.
