In May 2026, the Ministry of Finance notified that the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) will now function as the National Appellate Authority for Advance Ruling. This is a structural milestone in India's GST litigation framework. For the first time, businesses and professionals have a unified, national-level forum to resolve conflicting Advance Rulings passed by different state-level Appellate Authorities for Advance Ruling. What is an

Running a business in India? GST compliance is mandatory — but it doesn't have to be complicated. This complete guide covers registration thresholds, which returns to file, ITC rules, E-invoicing, and the 5 most common GST mistakes businesses make.