Government notifies 31 July 2026 as the date upto which appeal in specified cases can be filed before GSTAT

 This Tax Alert summarizes a recent Press Release^[1] and Notification ^[2] issued by the Ministry of Finance extending the last date for filing appeal or application before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the Central Goods and Services Tax Act, 2017 (CGST Act).

Highlights:

• As per Section 112(1) of the CGST Act, any person aggrieved by an order passed by Appellate Authority or Revisional Authority, may file an appeal before the GSTAT within three months from the date of communication of the order or such date as may be notified by the Government, whichever is later.
• In terms of Section 112(3), the Commissioner may review an order passed by the Appellate Authority or Revisional Authority to examine its legality or propriety. If necessary, the Commissioner may direct a subordinate officer to apply to the GSTAT for determination of specified issues arising from that order, within six months of the order or such date as may be notified by the Government, whichever is later.
• Earlier, vide Notification dated 17 September 2025 ^[3], Government had notified 30 June 2026 as the last date for filing appeals before GSTAT.
• The Government has now extended the last date to 31 July 2026. The extension applies to:

• Appeals under Section 112(1) where the adjudication order was communicated before 1 May 2026, and
• Applications under Section 112(3) where the order was passed before 1 February 2026

For other cases, the normal statutory timelines of three months under Section 112(1) and six months under Section 112(3) will apply