Today, July 31, 2026, is the last date for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) in respect of backlog orders covered under the notified extension granted under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017. Tax professionals and businesses with pending appeals have been advised to complete the filing process before the expiry of the statutory deadline.
Recognising that some taxpayers may encounter technical or portal-related difficulties while filing appeals electronically, the GSTAT E-Filing Portal has introduced a temporary mechanism enabling appellants to generate a Token to record their intention to file an appeal.
The facility is available only for eligible backlog orders that were communicated before May 1, 2026, where the extended limitation period expires on July 31, 2026.
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According to the GSTAT’s procedural framework, taxpayers who are unable to complete the filing process because of portal-related issues may generate the Token on or before July 31, 2026. The Token serves as evidence of the appellant’s intention to institute the appeal within the prescribed period and is treated as compliance with the limitation requirement, subject to the conditions laid down in GSTAT Order No. 156/2026.
However, generating the Token does not amount to filing the appeal itself. The appellant is required to complete the filing of the appeal in Form GST APL-05 within 60 days from the date of Token generation. Failure to complete the appeal within the stipulated period may result in the benefit of the Token facility being lost, unless otherwise permitted under the applicable legal framework.
The temporary Token mechanism has been introduced to ensure that genuine appellants are not deprived of their statutory right of appeal due to technical glitches or system-related issues on the last day of limitation. It is intended to provide procedural relief while maintaining compliance with the timelines prescribed under the GST law.
Tax experts have advised taxpayers and businesses not to wait until the final hours of the deadline, as heavy traffic on the portal or unexpected technical issues may delay the filing process. Eligible appellants are encouraged to either complete the appeal filing today or, where filing is genuinely prevented by portal-related issues, generate the Token before the deadline and subsequently file Form GST APL-05 within the prescribed 60-day period.
With July 31 marking the final day of the extended window for backlog GSTAT appeals, taxpayers with pending disputes should act promptly to safeguard their appellate rights and avoid losing the benefit of the statutory extension.
