The Central Government has extended the last date for filing appeals and applications before the Goods and Services Tax Appellate Tribunal (GSTAT) to July 31, 2026, replacing the earlier deadline of June 30, 2026. 

The move comes through a notification issued by the Ministry of Finance under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017, following the recommendations of the GST Council. 

The notification supersedes the earlier Notification No. S.O. 4220(E) dated September 17, 2025, while safeguarding actions already taken under the previous notification. 

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Relief for Taxpayers Awaiting GSTAT Appeals

The extension provides additional time to taxpayers whose appellate remedies were dependent on the operationalisation of the GST Appellate Tribunal. Since GSTAT benches have only recently become functional, the Government has been issuing special notifications prescribing a common deadline for filing appeals relating to older orders.

With the latest notification, all eligible taxpayers now have until July 31, 2026, to file appeals against specified orders before the Tribunal.

Appeals Against Orders Communicated Before May 1, 2026

The notification provides that where an adjudication order was communicated to the person preferring the appeal before May 1, 2026, the appeal may be filed before the GST Appellate Tribunal up to July 31, 2026. 

For orders communicated on or after May 1, 2026, the normal limitation period under Section 112(1) of the CGST Act will apply. Accordingly, appeals must be filed within three months from the date on which the order is communicated. 

Timeline for Departmental Applications

The notification also prescribes timelines for applications filed under Section 112(3) of the CGST Act.

It states that where the order sought to be challenged was passed before February 1, 2026, the concerned application may be filed up to July 31, 2026. 

However, for orders passed on or after February 1, 2026, the statutory limitation period will continue to apply, requiring applications to be filed within six months from the date of the order. 

Government of India.

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