The Maharashtra Finance Department, through a notification dated March 24, 2026, issued under Section 112(1) of the Maharashtra Goods and Services Tax Act, 2017, has prescribed timelines for filing appeals before the Appellate Tribunal. It specifies that for orders communicated before April 1, 2026, taxpayers can file appeals up to June 30, 2026. For orders communicated on or after April 1, 2026, the standard limitation period of three months from the date of communication will apply. This notification aims to provide clarity and a transitional window for pending cases, ensuring that taxpayers who received orders prior to the specified cut-off date are not disadvantaged. It effectively harmonizes the appeal filing process by introducing a clear deadline for older cases while maintaining the statutory time limit for new orders, thereby facilitating smoother implementation of appellate procedures under the Act..
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 24th March 2026
NOTIFICATION
Maharashtra Goods and Services Tax Act, 2017
No. MGST-2026/C.R.11/Taxation-1.— In exercise of the powers conferred by sub-section (1) of section 112 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.
By order and in the name of the Governor of Maharashtra,
SANJAY KANDHARE,
Deputy Secretary to Government.
