Background:
In its 56th meeting held on September 03, 2025 in New Delhi under the chairpersonship of the Union Finance & Corporate Affairs Minister, the GST Council recommended the operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT), the GSTAT will be made operational for accepting appeals before end of September and will commence hearing before end of December this year. The Council also recommended the date of 30.06.2026 for limitation of filing of backlog appeals. The Principal Bench of the GSTAT will also serve as the National Appellate Authority for Advance Ruling. These measures will significantly strengthen the institutional framework of GST by providing a robust mechanism for dispute resolution, ensuring consistency in advance rulings, and offering greater certainty to taxpayers. This will further enhance trust, transparency, and ease of doing business under the GST regime.
Now:
The Ministry of Finance (Department of Revenue) has issued Notification No. F. No. A-50/7/2025-GSTAT-DoR dated September 17, 2025, notifying that appeals under section 112 of the CGST Act, 2017 may be filed before the Appellate Tribunal up to 30th June, 2026, in respect of cases where the appealable order is communicated before 1st April, 2026. For orders communicated on or after 1st April, 2026, the usual limitation of three months from the date of communication will apply.
“In exercise of the powers conferred by sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.”
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/MoF-GSTAT-NN-2-17.07.2025.pdf
