Central Goods and Services Tax (Second Amendment) Bill, 2023 passed by Rajya Sabha

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The Central Goods and Services Tax (Second Amendment) Bill, 2023, which extends the upper age limit of GST Appellate tribunal Chairman to 67 years from the existing 65 years and allows advocates with 10 years of experience to be eligible to become a member was passed by Rajya Sabha on Wednesday.




The bill has fixed the minimum age for tribunal members to be 50 years. Government on September 15 notified 31 benches of the GST Appellate Tribunal. However the advocates were not eligible to bec ..

The amendment was proposed after the approval of the GST council in its 52nd meeting on October 7.

In October the centre had notified the detailed rules for the appointment and service of president and member of the Goods and Services tax (GST) Appellate Tribunal.

It said that the members and president shall be paid a salary of Rs 2.25 lakh per month and in case they are in receipt of any pension, the pension  

The President and member are entitled to draw allowances and benefits as are admissible to a Government of India officer holding Group ‘A’ post carrying the same pay without the benefits of provident fund and gratuity.

The rule mandated the members and president to declare their assets, liabilities and financial and other interests, before joining the office.

Also the law says that the president or member has to either resign or obtain voluntary retirement before joining the Tribunal.

CGST (Second Amendment bill) 2023:




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Pooja Gupta

CA Pooja Gupta (CA, ISA, M.com) having 15 years of experience. Educator and Digital Creator

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CA Pooja Gupta (CA, ISA, M.com) having 15 years of experience. Educator and Digital Creator

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