Government Extends GSTAT Appeal and Application Filing Deadline to 31 July 2026 Notification Issued

The Central Government has issued a notification under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017, specifying 31 July 2026 as the last date for filing specified appeals and applications before the Goods and Services Tax Appellate Tribunal (GSTAT). The notification has been issued by the Ministry of Finance, Department of Revenue, based on the recommendations of the GST Council.

The notification supersedes the earlier notification S.O. 4220(E) dated 17 September 2025, except for actions already taken or omitted before such supersession. It has been issued in exercise of the powers conferred under Section 112(1) read with Section 112(3) of the CGST Act, 2017.

As per the notification, appeals against orders communicated before 1 May 2026 may be filed before the GST Appellate Tribunal up to 31 July 2026. However, where the order is communicated on or after 1 May 2026, the normal statutory limitation prescribed under Section 112(1) shall apply, allowing appeals to be filed within three months from the date of communication of the order.

The notification also provides that applications relating to orders passed before 1 February 2026 may be filed up to 31 July 2026. For orders passed on or after 1 February 2026, the time limit prescribed under Section 112(3) of the CGST Act shall continue to apply, permitting applications to be filed within six months from the date of the order.

The notification is dated 30 June 2026 and will be published in the Gazette of India (Extraordinary), Part II, Section 3, Sub-section (ii). It is intended to provide clarity regarding the filing timeline for pending GST appellate matters before the GST Appellate Tribunal.

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