Extension of Time Limit for Filing Appeals and Applications Before GST Appellate Tribunal (GSTAT) up to 31 July 2026
The notification grants an extended filing window until 31 July 2026 for eligible appeals and applications before the GST Appellate Tribunal. This extension provides additional time to taxpayers as well as tax authorities to institute proceedings before the Tribunal in cases covered under Section 112 of the CGST Act, 2017, while preserving the normal statutory limitation period for orders issued after the specified cut-off dates.
The Central Government, through the Ministry of Finance (Department of Revenue), has issued Notification No. S.O. (E) dated 30 June 2026, extending the time limit for filing eligible appeals and applications before the Goods and Services Tax Appellate Tribunal (GSTAT) under the Central Goods and Services Tax Act, 2017. The notification specifies 31 July 2026 as the last date for filing such appeals and applications in the prescribed cases.
The notification has been issued in exercise of the powers conferred under Section 112(1) read with Section 112(3) of the CGST Act, 2017, based on the recommendations of the GST Council.
Further, the notification supersedes the earlier Notification No. S.O. 4220(E) dated 17 September 2025, issued by the Ministry of Finance, Department of Revenue, except in respect of actions already taken or omitted before such supersession.
Applicability of the Extended Time Limit
1. Appeals before GSTAT
Where the order proposed to be appealed was communicated before 1 May 2026, the appeal may be filed up to 31 July 2026.
Where the order is communicated on or after 1 May 2026, the appeal shall be filed within three months from the date of communication of the order, in accordance with Section 112(1) of the CGST Act.
2. Applications before GSTAT
Where the order was passed before 1 February 2026, the application may be filed up to 31 July 2026.
Where the order is passed on or after 1 February 2026, the application shall be filed within six months from the date of the order, as prescribed under Section 112(3) of the CGST Act.
Key Takeaway