
The Government of Kerala has issued Notification S.R.O. No. 328/2026, vide G.O.(P) No. 38/2026/TD dated March 7, 2026, published in the Kerala Gazette (Extraordinary) on March 9, 2026, notifying timelines for filing appeals under the Kerala State Goods and Services Tax Act, 2017. The notification has been issued in exercise of the powers conferred under sub-section (1) of section 112 of the Act, based on the recommendations of the GST Council.
As per the notification, June 30, 2026 has been specified as the last date for filing appeals before the Appellate Tribunal in respect of cases where the orders sought to be appealed against were communicated before April 1, 2026. In cases where orders are communicated on or after April 1, 2026, the appeal shall be filed within a period of three months from the date of communication of such order, in accordance with the statutory provisions.
The notification aims to provide relief to taxpayers by allowing sufficient time for filing backlog appeals and ensuring uniformity in the appeal process under the GST regime. It also seeks to facilitate the effective functioning of the Appellate Tribunal by streamlining timelines and reducing procedural uncertainties.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/Kerala-KGST-Act.pdf
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