The Ministry of Finance has announced an extended deadline of June 30, 2026, for taxpayers to file pending Goods and Services Tax (GST) appeals before the GST Appellate Tribunal (GSTAT). This applies to cases where the orders being challenged were communicated before April 1, 2026, offering much-needed relief to businesses awaiting the Tribunal's operationalisation. For orders issued on or after April 1, 2026, the standard three-month filing period from the communication date will apply.
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
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FAQ :
The deadline for filing pending GST appeals before the GST Appellate Tribunal (GSTAT) has been extended to June 30, 2026.
This extended deadline applies to all cases where the orders being challenged were communicated to the taxpayer before 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.
The extension provides relief to taxpayers who have been waiting to file appeals due to delays in the GST Appellate Tribunal's functioning.
The notification is issued under Section 112(1) of the Central GST Act, 2017, based on recommendations from the GST Council.