GST appeals go to a tribunal whose National Bench sits at New Delhi, and anti-profiteering complaints now go to the CCI

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GST appeals go to a tribunal whose National Bench sits at New Delhi, and anti-profiteering complaints now go to the CCI

Background

The GST Council approved in principle the creation of a National Bench of the Goods and Services Tax Appellate Tribunal, to be situated at New Delhi.
The Tribunal is presided over by its President and consists of one Technical Member from the Centre and one Technical Member from the State.
All GST anti-profiteering complaints are now dealt with by the Competition Commission of India.
Earlier, the National Anti-profiteering Authority was set up to check unfair profiteering by registered suppliers and to ensure that the benefit of a reduction in GST rates and of input tax credit was passed on to consumers through lower prices; it was initially set up for two years and later extended.
Among the Council's other process decisions, the e-way bill mechanism was introduced for self-reporting businesses, and the e-invoicing system was approved, with e-invoicing made mandatory for firms with annual turnover of Rs 5 crore or more for business-to-business supplies.
The Council also records the rationalisation of rates, with the items in the 28 per cent slab brought down from 226 to 37.

Seat of the National Bench: New Delhi Composition of the National Bench: President, one Technical Member (Centre), one Technical Member (State) Anti-profiteering complaints: Dealt with by the Competition Commission of India E-invoicing threshold: Annual turnover of Rs 5 crore or more, for business-to-business supplies Items in the 28 per cent slab: Reduced from 226 to 37

Why it matters for exams: Which body now hears anti-profiteering complaints, and the composition of the GST Appellate Tribunal's National Bench, are the kind of institutional shifts examiners test.

Kerala PSCUPSCBank

10 October 2026 Source: Goods and Services Tax Council Updated 11 October 2026

In plain words

GSTAT Goods and Services Tax Appellate Tribunal — The tribunal that hears appeals against orders passed under the GST laws.

Anti-profiteering Anti-profiteering under GST — The requirement that a supplier pass on a rate cut or input tax credit benefit to the consumer as a lower price.