Summary: The article urges taxpayers to file GST Tribunal appeals against appellate orders before 30 June 2026, as this is the final deadline for orders passed before 1 April 2026. For orders issued thereafter, the normal limitation period of three months from the date of communication continues to apply. It highlights that appeals must be filed online through the GSTAT portal and warns of technical issues such as login failures, delayed OTPs, unsaved data, and portal glitches. Taxpayers facing such problems should immediately lodge grievances on the portal, preserve screenshots, and retain evidence to support any request for condonation of delay. The article also advises maintaining complete documentation from the inception of the dispute, including notices, replies, and supporting records. Before filing, taxpayers must pay the mandatory 10% pre-deposit of the disputed tax and the prescribed court fee. Filing the appeal with these requirements protects taxpayers from recovery of the remaining disputed demand until the Tribunal decides the case.
Arjuna (Fictional Character): Krishna, everyone says 30th June 2026 is the last date to file appeals before the GST Tribunal against the appellate order. Is this true, and what is the rush?
Krishna (Fictional Character): Arjuna, last date to file appeal to tribunal is 30th June 2026. So, every taxpayer who has received the appeal order must file appeal within due time. The department has issued a circular directing that all pending appeals be filed online on the new portal which is efiling.gstst.gov.in.
One important thing to note here is that 30th June 2026 applies to the orders passed before 1st April 2026; for newer orders the normal “3 months from communication” rule continues.
Arjuna (Fictional Character): Krishna, but taxpayers say the real issue is with the portal itself! What problems are they facing, and how can they safeguard themselves?
Krishna (Fictional Character): Arjuna, the troubles are genuine just like the site hangs, login ID and password don’t reach the email after registration, filled data fails to save and gets erased, and OTPs arrive late. To stay safe raise the grievance on the GSTAT portal and along with that upload screenshot of the issues identified. This is because if taxpayer in case fails to upload the appeal within due date it will be easy for getting the condonation of delay for filing appeal belatedly.
For filing grievance go to the GSTAT portal i.e. on the link given above and then go to help center section on upper right side of the site. Further click on report an issue section and after filing all details of the issue click on submit. The toll-free number is 1800-103-4782.
One serious concern is that there are lakhs of appeal that are yet to be filed before 30th June 2026 but till date only thousands of appeal are filed on the portal
Arjuna (Fictional Character): Krishna, what is the complete set of documents a taxpayer should keep ready before filing?
Krishna (Fictional Character): All the documents right from beginning of the matter needs to be documented and kept properly, as while drafting the facts of the case we need every action taken by the department from beginning and the replies given by the taxpayer to all the notices/ orders issued and all other relevant supporting documents given at the time of reply submitted.
Arjuna (Fictional Character): Krishna, how much pre-deposit and court fees must be paid before filing appeal to the GSTAT?
Krishna (Fictional Character): Arjuna, Pre-deposit must be paid before filing appeal to tribunal, appeal cannot be filed if the pre-deposit i.e. 10% of disputed tax is not paid. The court fee range upto Rs. 25,000 needs to be mandatorily paid for filing appeal to tribunal. Once the appeal is filed with the pre-deposit and court fees, the department cannot recover the balance disputed amount until the Tribunal gives its decision.
Arjuna (Fictional Character): Krishna, what should taxpayers learn from this?
Krishna (Fictional Character): Arjuna, the message is simple – this is the last date, so file your Tribunal appeal as early as possible and do not wait for the last minute. Just as in the Mahabharata victory went to the side that was prepared and disciplined, in GST too victory belongs to the taxpayer who files early, keeps documents ready, arranges the pre-deposit and court fees in advance, and stays calm.
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