Goa Notifies Appeal Deadline for GST Appellate Tribunal

The Government of Goa, through the Department of Finance (Revenue and Control Division), has issued Notification No. 38/1/2017-Fin(R&C)/31169 dated 10 March 2026, published in the Extraordinary issue of the Goa Gazette, specifying the timeline for filing appeals before the Appellate Tribunal under the Goa Goods and Services Tax Act, 2017. Exercising powers under Section 112(1) of the Act and acting on the recommendations of the GST Council, the government has notified 30 June 2026 as the last date for filing appeals before the Appellate Tribunal in cases where the order sought to be appealed against was communicated to the person preferring the appeal before 1 April 2026. The notification further provides that in cases where the order is communicated on or after 1 April 2026, appeals before the Appellate Tribunal must be filed within three months from the date on which the order is communicated to the concerned person. The notification clarifies the applicable timelines for appeals under the Act depending on the date of communication of the order. The measure has been issued in accordance with the statutory powers under the Goa GST Act and based on the recommendations of the Council. The notification was issued by order and in the name of the Governor of Goa and signed by Naresh Gaude, Under Secretary, Finance (Revenue and Control Division), Porvorim. It was published in the Extraordinary No. 5 of Series II, No. 49 of the Goa Gazette dated 10 March 2026.

GOVERNMENT OF GOA
Department of Finance
Revenue and Control Division

Notification No. 38/1/2017-Fin(R&C)/31169 | Dated: 10-Mar-2026

In exercise of the powers conferred by sub-section (1) of Section 112 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, 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 Goa.

Naresh Gaude, Under Secretary, Finance (R&C).

Porvorim.