The Government of the National Capital Territory of Delhi has notified the timelines for filing appeals before the Goods and Services Tax Appellate Tribunal under the Delhi Goods and Services Tax Act, 2017.
The notification has been issued by the Finance (Expenditure-I) Department, Government of NCT of Delhi, vide F. No. 3 (02)/Fin.(Exp-I)/2026-27/DS-I/729, dated July 20, 2026. It has been issued by the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the GST Council, in exercise of the powers conferred under Section 112(1) of the Delhi Goods and Services Tax Act, 2017.
Under the notification, June 30, 2026 has been notified as the last date for filing an appeal before the GST Appellate Tribunal in all cases where the order proposed to be challenged was communicated to the appellant before April 1, 2026.
For orders communicated to the appellant on or after April 1, 2026, the appeal may be filed before the GST Appellate Tribunal within three months from the date on which the order is communicated to the person preferring the appeal.
The notification provides certainty regarding the limitation period applicable to appeals before the GST Appellate Tribunal under the Delhi GST framework and enables taxpayers to determine the relevant deadline based on the date of communication of the order sought to be challenged.
Important Note:
The attached Delhi Gazette notification prescribes June 30, 2026 as the cut-off date. It does not refer to the Central Government’s reported extension of the deadline to July 31, 2026, nor does it contain the number of that Central notification. Therefore, the extension should be added to the press release only after citing the separate Central Government notification, as follows:
Separately, the Central Government, vide its notification dated June 30, 2026, has extended the corresponding deadline for filing appeals before the GST Appellate Tribunal from June 30, 2026 to July 31, 2026. =
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/Delhi-GST-NOTIFICATION-1.pdf
