Bengaluru CGST Zone issued Trade Notice on GST Backlog Appeals; Reiterates June 30, 2026 as Limitation Date

The Office of the Principal Chief Commissioner of Central Tax, Bengaluru Zone has issued Trade Notice No. 01/2026 dated February 19, 2026 to inform trade, industry, and field formations regarding the timelines for filing backlog appeals under the Goods and Services Tax (GST) regime. The Trade Notice has been issued pursuant to the recommendations of the GST Council in its 56th meeting and refers to the Gazetted Notification No. S.O. 4220(E) dated September 17, 2025, issued by the Ministry of Finance, Department of Revenue.

As highlighted in the Trade Notice, the GST Council had recommended fixing a uniform limitation date for filing backlog appeals before the GST Appellate Tribunal. Accordingly, the Government has notified June 30, 2026 as the last date for filing appeals in cases where the order sought to be appealed against was communicated on or before April 1, 2026. For orders communicated on or after April 1, 2026, the standard statutory timeline shall apply, i.e., appeals must be filed within three months from the date of communication of such order.

The Trade Notice further clarifies that this measure is intended to address the pendency of appeals and provide a clear window for taxpayers to file backlog cases, thereby ensuring smoother operationalization of the GST Appellate Tribunal. It also reiterates that the notification has been issued under the powers conferred by Section 112 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the GST Council, as reflected in the Gazette of India (Extraordinary) dated September 17, 2025.

Additionally, the Trade Notice emphasizes that it is being issued primarily for awareness and guidance of taxpayers and departmental officers. All Principal Commissioners and Commissioners have been requested to disseminate the contents widely among officers and taxpayers within their jurisdiction, while trade bodies and chambers of commerce have also been urged to circulate the information among their members to ensure maximum outreach and compliance.

This initiative is expected to provide much-needed clarity on appeal timelines, facilitate disposal of pending disputes, and strengthen the overall dispute resolution mechanism under the GST framework while promoting ease of doing business.

The Trade Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/2026-02-19_Trade_Notice_No_01_2026_20260219_093715.pdf