The Central Government, exercising its powers under Section 112(1) read with Section 112(3) of the Central Goods and Services Tax (CGST) Act, 2017, and on the recommendations of the GST Council, has issued a notification superseding Notification No. S.O. 4220(E) dated 17 September 2025, except for actions already taken or omitted before such supersession. The notification specifies 31 July 2026 as the last date for filing appeals or applications before the GST Appellate Tribunal in specified cases. Appeals relating to orders communicated before 1 May 2026 may be filed up to 31 July 2026, while appeals against orders communicated on or after 1 May 2026 must be filed within three months from the date of communication under Section 112(1). Similarly, applications relating to orders passed before 1 February 2026 may be filed up to 31 July 2026, whereas applications concerning orders passed on or after 1 February 2026 must be filed within six months from the date of the order under Section 112(3).
Ministry of Finance
Government extends last date for filing appeals before the GST Appellate Tribunal to 31st July 2026
The Government has extended the due date for filing of appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(1) read with Section 112(3) to 31.07.2026.
By an earlier notification dated 17.09.2025, the Government had notified 30.06.2026 as the last date for filing of appeals before GSTAT.
The Government has extended the due date in view of the recent representations from various stakeholders, highlighting technical difficulties due to rush to file appeals on the GSTAT portal. Although the due date was notified well in advance in September 2025 itself, it is to be noted that in the last 15 days alone, 30,000 appeals were filed, with daily volumes peaking at 5,500 appeals.
Taxpayers are advised to plan their appeal filings well in advance and not wait until the deadline.
Government of India
Ministry of Finance
Department of Revenue
NOTIFICATION
New Delhi, dated 30th June, 2026
S.O. ___(E).—In exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue number S.O. 4220(E), dated the 17 September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), except as respects things done or omitted to be done before such supersession, the Government, on the recommendations of the Council, hereby notifies the 31st day of July, 2026, as the date upto which appeal or application, as the case may be, may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against, —
(i) is communicated to the person preferring the appeal before the 1st day of May, 2026, and all appeals in respect of order communicated on or after 1st May, 2026, may be filed before the Appellate Tribunal as provided in sub-section (1) of section 112 within three months from the date on which such order is communicated;
(ii) is passed before the 1st day of February, 2026, and all applications in respect of orders passed on or after 1st February, 2026 may be filed before the Appellate Tribunal as provided in sub-section (3) of section 112 within six months from the date on which the said order has been passed.
[F. No. A-50/7/2025-GSTAT-DoR]
(Balasubramanian Krishnamurthy)
Joint Secretary to the Government of India
Tele- 011-24012420
