The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, New Delhi, has introduced an additional token-based mechanism to facilitate the timely filing of appeals under Section 112 of the Central Goods and Services Tax Act, 2017. The mechanism has been notified through GSTAT Order No. 156/2026 dated 10 July 2026, issued under F. No. ADM-ADMI/40/2026-AR-PRGSTATG26, with reference to the Department of Revenue’s letter dated 9 July 2026 bearing F. No. A-50/7/2025-GSTAT-DOR-Part(1).
The measure has been introduced following the extension of the due date for filing appeals and applications before the GST Appellate Tribunal up to 31 July 2026. The extended timeline was notified by the Government of India through Notification S.O. 3502(E) dated 30 June 2026, issued by the Ministry of Finance, Department of Revenue, in exercise of the powers conferred under sub-sections (1) and (3) of Section 112 of the CGST Act, 2017.
The notification superseded the earlier Notification S.O. 4220(E) dated 17 September 2025, except in respect of actions already taken or omitted before such supersession. Under the revised framework, appeals relating to orders communicated before 1 May 2026 and applications relating to orders passed before 1 February 2026 may be filed before the GSTAT up to 31 July 2026.
For orders communicated on or after 1 May 2026, the normal limitation period prescribed under Section 112(1) of the CGST Act will apply, under which an appeal may ordinarily be filed within three months from the date of communication of the order. Similarly, for orders passed on or after 1 February 2026, applications under Section 112(3) may be filed within six months from the date of passing of the order.
Additional Facilitation for Appellants
The GSTAT has stated that its online e-filing portal for filing appeals under Section 112 of the CGST Act is fully functional and that appeals have been filed through the portal since 24 September 2025. However, to assist appellants who may face technical or other filing-related difficulties close to the extended due date, the Hon’ble President of the GSTAT has directed the introduction of an additional mechanism under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.
Under this mechanism, an appellant may record the intent to file an appeal on or before 31 July 2026 by submitting the prescribed minimum basic particulars through the designated facility on the GSTAT e-filing portal. Upon successful submission, an electronically generated Token ID, bearing the date and time of generation, will be issued to the appellant.
Generation of a valid token on or before 31 July 2026 will be treated as sufficient compliance for the limited purpose of establishing that the appeal-filing process was initiated within the prescribed due date. The appellant will thereafter be required to complete the actual filing of the appeal within 60 days from the date of token generation.
Procedure for Generating Token
Appellants facing difficulties while filing an appeal may access the prescribed token-generation form available through the GSTAT e-filing portal. The facility has also been made available through the marquee displayed in the header section of the portal’s home page.
The appellant must complete all the mandatory fields in the form. Where the first appellate order proposed to be challenged before the GSTAT is available on the GST portal, the corresponding 16-digit ARN or CRN is required to be provided.
Where the appellate order is not available online, the appellant may furnish the relevant order number, reference number or file number, along with the applicable tax period.
On successful submission, a Token ID will be generated and communicated to the user along with the date and time of its generation. The facility is available to taxpayers and tax officials possessing a GSTIN, Temporary ID, UIN or TDS Registration Number.
Separate Token Required for Each Appeal
The advisory clarifies that a separate token must be generated for each appeal. A single token cannot be used for filing multiple appeals.
Accordingly, where a taxpayer is required to file two or more appeals, an equivalent number of separate tokens must be generated. The particulars entered at the time of token generation should accurately correspond to the appeal for which the token is intended to be used.
Protection in Cases of Filing Difficulties
A token generated on or before 31 July 2026 will serve as evidence that the appellant attempted to initiate the filing process before the prescribed date.
Appellants possessing a valid token may be considered for relaxation where the appeal could not be completed within the statutory timeline due to technical issues or other difficulties relating to the e-filing portal. In such cases, the advisory states that the appellant may not be required to pay the delay fee, subject to the applicable legal provisions and verification of the facts and token particulars.
The token mechanism does not, however, dispense with the requirement of completing the appeal. The appellant must submit the complete appeal within the prescribed period of 60 days from the date on which the token was generated.
Token to Lapse After 60 Days
The GSTAT has clarified that the token will automatically lapse upon the expiry of 60 days from the date of its generation. No filing will be accepted against the token after the expiry of this period.
Only an appeal or application completed within 60 days from token generation will be considered as having been validly filed within the due date prescribed under the Act. Appellants have, therefore, been advised to preserve the Token ID and the acknowledgement containing its date and time of generation and to ensure completion of the filing process within the stipulated period.
Accuracy of Information Essential
Taxpayers and authorised representatives have been advised to exercise due caution while entering information in the token-generation form. Tokens generated using incomplete, inaccurate or incorrect particulars may be treated as void.
The token facility is intended as a procedural safeguard for persons genuinely facing filing-related difficulties. It should not be regarded as an unconditional extension of the statutory due date beyond 31 July 2026.
Key Compliance Requirements
Appellants seeking the benefit of the token facility should ensure that:
- The required token is generated on or before 31 July 2026.
- A separate token is generated for every individual appeal.
- Complete and accurate particulars of the appellate order and tax period are furnished.
- The Token ID and acknowledgement are securely retained.
- The complete appeal is filed within 60 days from the date of token generation.
- The filing is completed before the token lapses, as no appeal will be accepted against an expired token.
Significance of the Measure
The token-based mechanism is expected to provide procedural relief to taxpayers, tax authorities and authorised representatives who are unable to complete the electronic filing of appeals by 31 July 2026 owing to portal-related or other genuine filing difficulties.
By permitting appellants to formally record their intent to file within the prescribed timeline and complete the appeal within the following 60 days, the GSTAT has sought to protect eligible appellants from adverse limitation consequences while ensuring that the appellate filing process remains time-bound, verifiable and transparent.
The order has been issued under the directions of the Hon’ble President of the GST Appellate Tribunal and signed by Justice Mayank Kumar Jain, Judicial Member, Principal Bench, GST Appellate Tribunal, New Delhi. Necessary instructions have also been issued to GSTN and NIC for enabling the required functionality on the portal.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/GSTAT-Order-10.07.2026.pdf
