GOODS AND SERVICES TAX RCM Chart
About GSTAT
What is GSTAT?
The introduction of GST in 2017 brought a major transformation to India's indirect tax system. However, the absence of the Goods and Services Tax Appellate Tribunal (GSTAT) left a significant gap in the adjudication framework for several years. In the absence of this second appellate forum, taxpayers were compelled to approach various High Courts directly, leading to increased litigation costs, judicial burden, and delays in dispute resolution.
With the notification of the GST Appellate Tribunal (Procedure) Rules, 2025 and related appointment rules, the long-awaited GSTAT framework has now become operational in a phased manner across the country.
FORMS
GSTAT Forms
Published On :- 25/05/2026
No | Nature of Service | Supplier | Recepient | RCM w.e.f |
|---|---|---|---|---|
01 | Taxable Service Provided by person located in Non-Taxable Territory | Person Located in Non-Taxable Territory | Person Located in Taxable Territory (Other than Non-Taxable online recipient) | 01-07-2017 |
02 | GTA Service (if GTA does not exercise option to pay tax under FCM) | Goods Transport Agency (GTA) | Factory/Society/Registered Person/Company/Partnership Firm/Casual Taxable Person | 01-07-2017 |
03 | Legal Consultancy Service | Advocate or Firm of Advocates | Business Entity | 01-07-2017 |
04 | Taxable Service Provided by person located in Non-Taxable Territory | Person Located in Non-Taxable Territory | Person Located in Taxable Territory (Other than Non-Taxable online recipient) | 01-07-2017 |
05 | GTA Service (if GTA does not exercise option to pay tax under FCM) | Goods Transport Agency (GTA) | Factory/Society/Registered Person/Company/Partnership Firm/Casual Taxable Person | 01-07-2017 |
06 | Legal Consultancy Service | Advocate or Firm of Advocates | Business Entity | 01-07-2017 |