The Government of Maharashtra has issued a notification under Section 112 of the Maharashtra Goods and Services Tax (MGST) Act, 2017, prescribing timelines for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT).
As per Notification No. MGST-2026/C.R.11/Taxation-1 dated March 24, 2026, the State Government, on the recommendations of the GST Council, has notified June 30, 2026 as the last date for filing appeals in cases where the order has been communicated to the appellant on or before April 1, 2026.
The notification further clarifies that in cases where the order is communicated on or after April 1, 2026, appeals shall be filed within a period of three months from the date of communication of such order.
This measure provides a one-time window for taxpayers to file pending appeals before the GST Appellate Tribunal in respect of earlier orders, thereby facilitating dispute resolution and ensuring procedural clarity.
The notification has been issued by the Finance Department, Government of Maharashtra, under the authority of the Governor.
Background:
Section 112 of the MGST Act, 2017 governs the provisions relating to appeals to the Appellate Tribunal. The present notification aims to operationalize timelines, particularly in view of the constitution and functioning of GSTAT.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/Maha-GSTAT-Notification.pdf
