The Office of the Principal Chief Commissioner of Central Tax, Bengaluru Zone, has issued Trade Notice notifying that June 30, 2026 has been fixed as the last date for filing backlog appeals before the GST Appellate Tribunal.
The Trade Notice, issued pursuant to the recommendations of the 56th GST Council meeting, draws attention to Gazetted Notification S.O. 4220(E) dated September 17, 2025, issued by the Ministry of Finance, Department of Revenue.
As per the notification issued under Section 112(1) of the Central Goods and Services Tax (CGST) Act, 2017, the government has prescribed a special limitation period to address the backlog of pending appeals.
All appeals against orders communicated on or before April 1, 2026 can be filed before the GST Appellate Tribunal up to June 30, 2026.
For orders communicated on or after April 1, 2026, the standard limitation period of three months from the date of communication will apply.
