The Government of India, Ministry of Finance, Department of Revenue, has issued Notification S.O. ___(E) dated 30 June 2026, notifying 31 July 2026 as the extended date up to which appeals or applications may be filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under the Central Goods and Services Tax Act, 2017.
The notification has been issued in exercise of powers conferred by sub-section (1) read with sub-section (3) of Section 112 of the CGST Act, 2017, and on the recommendations of the GST Council.
Through this notification, the Government has superseded the earlier notification S.O. 4220(E) dated 17 September 2025, issued by the Ministry of Finance, Department of Revenue, except in respect of things done or omitted to be done before such supersession.
As per the notification, 31 July 2026 shall be the date up to which an appeal or application, as the case may be, may be filed before the Appellate Tribunal in respect of specified cases under the CGST Act.
For appeals, where the order sought to be appealed against has been communicated to the person preferring the appeal before 1 May 2026, such appeal may be filed before the Appellate Tribunal up to 31 July 2026.
For orders communicated on or after 1 May 2026, appeals may be filed before the Appellate Tribunal as provided under Section 112(1) of the CGST Act, within three months from the date on which such order is communicated.
For applications, where the order has been passed before 1 February 2026, such application may be filed before the Appellate Tribunal up to 31 July 2026.
For orders passed on or after 1 February 2026, applications may be filed before the Appellate Tribunal as provided under Section 112(3) of the CGST Act, within six months from the date on which the said order has been passed.
Effect of the Notification: The Government has extended the filing timeline up to 31 July 2026 for eligible appeals and applications before the Goods and Services Tax Appellate Tribunal, providing additional time to taxpayers and authorities for filing matters under Section 112 of the CGST Act, 2017.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/06/GSTAT-Due-date-Notification.pdf
