[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

Government of India
Ministry of Finance
Department of Revenue

NOTIFICATION

New Delhi, dated 30th June, 2026

S.O. ___(E).—In exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue S.O. 4220(E), dated 17th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), except as respects things done or omitted to be done before such supersession, the Government, on the recommendations of the Council, hereby notifies 31st July, 2026, as the date up to which appeal or application, as the case may be, may be filed before the GST Appellate Tribunal (GSTAT) under this Act in respect of all cases where the order sought to be appealed against—

(i) is communicated to the person preferring the appeal before 1st May, 2026, and all appeals in respect of orders communicated on or after 1st May, 2026 may be filed before the Appellate Tribunal as provided in sub-section (1) of section 112 within three months from the date on which such order is communicated;

(ii) is passed before 1st February, 2026, and all applications in respect of orders passed on or after 1st February, 2026 may be filed before the Appellate Tribunal as provided in sub-section (3) of section 112 within six months from the date on which the said order has been passed.

[F. No. A-50/7/2025-GSTAT-DoR]

(Balasubramanian Krishnamurthy)
Joint Secretary to the Government of India
Tele: 011-24012420

Key Takeaways for Professionals

  • The Government has extended the last date to file eligible appeals/applications before GSTAT to 31 July 2026.
  • The notification is issued under Section 112(1) read with Section 112(3) of the CGST Act, 2017.
  • Orders communicated before 1 May 2026 are covered under this extended timeline.
  • For orders communicated on or after 1 May 2026, the normal limitation of 3 months for appeals applies.
  • For applications under Section 112(3), orders passed before 1 February 2026 are covered by the extension, whereas orders passed on or after 1 February 2026 are governed by the normal limitation period of 6 months.