The Central Government has issued a fresh notification under Section 112(1) read with Section 112(3) of the CGST Act, 2017, superseding the earlier notification dated 17 September 2025, thereby extending the timeline for filing appeals and applications before the Goods and Services Tax Appellate Tribunal (GSTAT).
As per the notification, 31 July 2026 has been notified as the last date for filing appeals in cases where the order sought to be appealed was communicated before 1 May 2026. For orders communicated on or after this date, the normal limitation period of three months under Section 112(1) will apply.
Similarly, departmental applications in respect of orders passed before 1 February 2026 may also be filed up to 31 July 2026, whereas applications relating to orders passed on or after this date will be governed by the statutory limitation period of six months under Section 112(3).
This notification provides a final transitional filing window for legacy GSTAT matters, ensuring that taxpayers and the department are not prejudiced due to the delayed operationalisation of the Tribunal, and enabling a smooth shift into the regular limitation framework thereafter.
