The Goods and Services Tax Appellate Tribunal, Mumbai Bench, has issued a clarification regarding the token-generation mechanism introduced for appellants who are unable to complete the filing of appeals on the GSTAT portal within the prescribed due date because of technical or filing-related difficulties.
The clarification has been issued through Public Notice No. 03/2026 dated 13 July 2026 and circulates the advisory issued pursuant to Order No. 156/2026 dated 10 July 2026 of the Principal Bench, GST Appellate Tribunal, New Delhi.
The Mumbai Bench has clarified that an appellant may record the intention to file an appeal on or before 31 July 2026 by furnishing the minimum prescribed details and generating a token through the designated facility on the GSTAT portal.
Where a valid token is generated on or before 31 July 2026, it will be treated as sufficient compliance for establishing that the appellant initiated the appeal-filing process within the due date. The token itself, however, will not amount to the final filing of the appeal.
The appellant must complete the actual filing of the appeal within 60 days from the date on which the token is generated. The token will lapse after the expiry of this 60-day period, and no appeal will be accepted on the basis of that token thereafter.
The clarification further states that a separate token must be generated for each appeal. A single token cannot be used for filing multiple appeals. Accordingly, an appellant proposing to file more than one appeal must generate an equivalent number of tokens.
The facility may be used by taxpayers and tax authorities possessing a GSTIN, Temporary ID, UIN or TDS Registration Number.
Where the first appellate order being challenged is available on the GST portal, the applicant must provide the corresponding 16-digit ARN or CRN. Where the order is not available online, the relevant order number, reference number or file number, along with the applicable tax period, must be entered.
Upon successful submission of the prescribed form, an electronically generated Token ID, together with the date and time of generation, will be issued to the applicant.
The Mumbai Bench has clarified that the token will serve as evidence that the appellant attempted to initiate the appeal before the statutory deadline. In cases where a valid token was generated within time but the appeal could not be filed due to technical difficulties, the appellant may be considered for the applicable relaxation from delay-related consequences, subject to verification and the relevant legal provisions.
Appellants have been advised to preserve the token details and complete the appeal-filing process within the prescribed 60-day period.
The Public Notice also cautions that tokens generated on the basis of incomplete or inaccurate information may be treated as void.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/Public-Notice-03-2026-Mumbai-Bench-GSTAT.pdf
