The Ministry of Finance (Department of Revenue) has issued Notification S.O. 4220(E) dated September 17, 2025, specifying timelines for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(1) of the Central GST Act, 2017.
Key Provisions of the Notification
Extended Deadline for Pending Appeals
- Taxpayers can file appeals before the Appellate Tribunal up to June 30, 2026, for all cases where the orders being challenged were communicated before April 1, 2026.
- This move provides relief to businesses and individuals awaiting the Tribunal's full operationalisation.
Appeals for Orders After April 1, 2026
- For orders communicated on or after April 1, 2026, appeals must be filed within three months from the date the order is communicated to the taxpayer.
Legal Backing
- The notification has been issued in exercise of powers under Section 112(1) of the CGST Act, 2017, based on the recommendations of the GST Council.
Implications for Taxpayers
The notification brings clarity to thousands of taxpayers who have been waiting to approach the GST Appellate Tribunal due to long delays in its functioning. With the extended window until June 30, 2026, assessees will now have sufficient time to prepare and file pending appeals.
For future cases, the standard timeline of three months will ensure faster dispute resolution and streamlined litigation under the GST regime.
Official copy of the notification has been attached
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