Govt Extends Time Limit to File Appeals or Applications Before GST Appellate Tribunal Till July 31, 2026

Govt Extends Time Limit to File Appeals or Applications Before GST Appellate Tribunal Till July 31, 2026

The Ministry of Finance (Department of Revenue) has extended the due date for filing appeals and applications before the Goods and Services Tax Appellate Tribunal (GSTAT) till July 31, 2026, for all the matters in which the order was communicated before May 01, 2026.

The Central Government of India has taken this action in exercise of its powers granted under sub-section (1) read with sub-section (3) of section 112 of the Central Goods and Services (CGST) Tax Act, 2017 (12 of 2017), and officially announced the same via a Notification dated June 30, 2026, to be published in the Gazette of India, Extraordinary, Part ii, Section 3, Sub-Section (ii).

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The aforementioned notification is the replacement of an earlier Ministry of Finance (Department of Revenue), Government of India, Notification No. S.O. 4220(E), dated September 17, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii).

As per the update, the cases in which notices were communicated to the concerned individual/taxpayer before May 01, 2026, appeals before the GST Appellate Tribunal can be filed up to July 31, 2026. This extension provides additional time to taxpayers who were unable to file appeals earlier.

Additionally, taxpayers must be aware that for those who were communicated the notices on or after May 1, 2026, the due date remains unchanged. In such cases, the normal time limit under Section 112(1) will apply. Meaning, such taxpayers are required to file appeals within three months from the date the order is communicated to them.

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The notification also covers applications filed by the tax authorities under Section 112(3). If the order was passed before February 1, 2026, the due date to file such applications before the GST Appellate Tribunal is also the same, i.e., July 31, 2026.

However, for orders passed on or after February 1, 2026, the regular time limit will apply, requiring the application to be filed within six months from the date of the order.

Refer to the official notification for complete information.