Empower CAs: Include Chartered Accountants as Technical Members in GST Appellate Tribunal
The Issue
To:
Hon’ble Smt. Nirmala Sitharaman, Minister of Finance, Government of India, Chairperson, GST Council
Subject: Request to Amend Section 110 of the CGST Act, 2017 to Qualify Chartered Accountants as Technical Members in GST Appellate Tribunal
Petition
We, the undersigned citizens, professionals, and stakeholders, request the Government of India and the GST Council to include Chartered Accountants (CAs) as Technical Members in the Goods and Services Tax Appellate Tribunal (GSTAT), by amending Section 110 of the Central GST Act, 2017.
Background & Justification:
Chartered Accountants are extensively trained in GST laws, accounting practices, and financial analysis. They have actively supported the government in GST policy, implementation, and large-scale capacity building across India.
CAs have served as Accountant Members in the Income Tax Appellate Tribunal (ITAT) and other tribunals with a record of professional excellence and integrity.
The GSTAT must resolve complex disputes involving technical accounting and finance matters alongside legal interpretation. Including CAs will strengthen the Tribunal, expedite adjudication, and enhance the quality of justice for taxpayers.
With the establishment of multiple Regional and State Benches across India, there is a growing need for qualified Technical Members, and CAs are an ideal fit for these roles.
Amending Section 110 is a progressive step aligning with the government's lateral entry scheme and commitment to professional expertise.
Our Requests:
a) Amend Section 110 of the CGST Act, 2017 to allow CAs, with requisite experience and integrity, to be appointed as Technical Members in both Central and State GST Appellate Tribunals.
b) Ensure that selection criteria reflect professional qualifications, experience, and ethical standards.
c) Recognize the ICAI’s role in nation building and GST capacity development.
Impact:
This change will:
Empower the GST appellate process with multi-disciplinary expertise.
Ensure fair, efficient, and meaningful resolution of GST disputes.
Build stakeholder trust in GST adjudication.
We urge you to acknowledge the competence and commitment of India’s Chartered Accountants, and take necessary steps to include them as Technical Members in the GST Appellate Tribunal.
Thank you.
4
The Issue
To:
Hon’ble Smt. Nirmala Sitharaman, Minister of Finance, Government of India, Chairperson, GST Council
Subject: Request to Amend Section 110 of the CGST Act, 2017 to Qualify Chartered Accountants as Technical Members in GST Appellate Tribunal
Petition
We, the undersigned citizens, professionals, and stakeholders, request the Government of India and the GST Council to include Chartered Accountants (CAs) as Technical Members in the Goods and Services Tax Appellate Tribunal (GSTAT), by amending Section 110 of the Central GST Act, 2017.
Background & Justification:
Chartered Accountants are extensively trained in GST laws, accounting practices, and financial analysis. They have actively supported the government in GST policy, implementation, and large-scale capacity building across India.
CAs have served as Accountant Members in the Income Tax Appellate Tribunal (ITAT) and other tribunals with a record of professional excellence and integrity.
The GSTAT must resolve complex disputes involving technical accounting and finance matters alongside legal interpretation. Including CAs will strengthen the Tribunal, expedite adjudication, and enhance the quality of justice for taxpayers.
With the establishment of multiple Regional and State Benches across India, there is a growing need for qualified Technical Members, and CAs are an ideal fit for these roles.
Amending Section 110 is a progressive step aligning with the government's lateral entry scheme and commitment to professional expertise.
Our Requests:
a) Amend Section 110 of the CGST Act, 2017 to allow CAs, with requisite experience and integrity, to be appointed as Technical Members in both Central and State GST Appellate Tribunals.
b) Ensure that selection criteria reflect professional qualifications, experience, and ethical standards.
c) Recognize the ICAI’s role in nation building and GST capacity development.
Impact:
This change will:
Empower the GST appellate process with multi-disciplinary expertise.
Ensure fair, efficient, and meaningful resolution of GST disputes.
Build stakeholder trust in GST adjudication.
We urge you to acknowledge the competence and commitment of India’s Chartered Accountants, and take necessary steps to include them as Technical Members in the GST Appellate Tribunal.
Thank you.
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Petition created on 8 August 2025