The Government of Rajasthan has issued Notification F. 12(4)FD/Tax/2026-27 on February 16, 2026 specifying the timeline for filing appeals before the Appellate Tribunal under the Rajasthan Goods and Services Tax (RGST) Act, 2017.
As per Notification issued by the Finance Department (Tax Division), in exercise of the powers conferred under sub-section (1) of Section 112 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), and on the recommendations of the GST Council, the State Government has notified the following:
Key Provisions of the Notification
- Extension of Time Limit up to 30th June, 2026: The 30th day of June, 2026 has been notified as the last date for filing appeals before the Appellate Tribunal in respect of all cases where the order sought to be appealed against has been communicated to the appellant before 1st April, 2026.
- Appeals for Orders Communicated on or after 1st April, 2026: In cases where the order is communicated on or after 1st April, 2026, appeals may be filed before the Appellate Tribunal within a period of three months from the date of communication of such order to the concerned person.
Objective of the Notification
The notification aims to provide clarity and sufficient time to taxpayers for filing appeals before the Appellate Tribunal, thereby ensuring procedural certainty and safeguarding the interests of stakeholders under the GST framework.
The notification has been issued by order of the Governor and signed by the Special Secretary to the Government, Finance Department (Tax Division).
The Superintendent, Government Central Press, Jaipur has been directed to publish the notification in Part 4(c) of the Extraordinary Gazette for wider public information.
Sec 112:
Section 112 of the Rajasthan GST Act, 2017 deals with appeals to the Appellate Tribunal. The present notification operationalizes the timeline for filing such appeals in specified categories of cases, in line with statutory provisions and recommendations of the GST Council.
The Notification can be accessed at: https://finance.rajasthan.gov.in/PDFDOCS/TAX/GST/14830.pdf
