The plan to set up GST appellate tribunals (GSTAT) across the country missed a crucial opportunity with the federal tax body, the GST Council, not clearing the proposals at its last meeting on 17 December, a person informed about the Centre-state discussions said.
"Amendments to Central GST (CGST) Act and Integrated GST (IGST) Act are done through Finance Acts brought out every year as part of the annual budget exercise and missing this year's budget could mean that these amendments may have to wait for another year, unless an ordinance is promulgated," said the person.
However, an ordinance does not appear likely at this juncture, the person added.
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