The Government of Karnataka has issued Notification No. FD 11 CSL 2026, dated 23rd February 2026, prescribing timelines for filing appeals before the GST Appellate Tribunal under Section 112(1) of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017).
Key Highlights of the Notification:
Appeals for orders communicated before 1 April 2026
- The State Government has notified 30 June 2026 as the last date for filing appeals before the Appellate Tribunal.
- This applies to all cases where the order being appealed was communicated prior to 1 April 2026.
Appeals for orders communicated on or after 1 April 2026
- All appeals relating to orders communicated on or after 1 April 2026 must be filed within three months from the date of communication of such order.
Administrative Authority:
The notification is issued on the recommendations of the GST Council and under the powers conferred by Section 112(1) of the KGST Act.
Significance
This notification provides clarity on transitional appeal timelines, ensuring taxpayers have adequate opportunity to file appeals before the newly constituted GST Appellate Tribunal. It also aligns Karnataka’s compliance framework with national GST Council recommendations.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/Karnataka-GSTAT-State-Notification.pdf
