The Government of Goa, Department of Finance (Revenue & Control Division) has issued Notification No. 38/1/2017-Fin(R&C)/31169 dated March 10, 2026, published in the Official Gazette (Extraordinary), notifying the timeline for filing appeals under the Goa Goods and Services Tax Act, 2017.
As per the notification, June 30, 2026 has been specified as the last date for filing appeals before the GST Appellate Tribunal in respect of cases where the order sought to be appealed against has been communicated to the taxpayer on or before April 1, 2026.
Further, in cases where the orders are 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, in accordance with the provisions of Section 112 of the Goa GST Act, 2017.
This notification, issued on the recommendations of the GST Council, aims to provide a clear window for filing backlog appeals, facilitate operationalization of the GST Appellate Tribunal, and reduce litigation by ensuring uniformity in appeal timelines across cases.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/Goa-2526-49-SII-EOG-5.pdf
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