The Ministry of Finance, through a notification dated 30 June 2026, has extended the last date for filing appeals and applications before the Goods and Services Tax Appellate Tribunal (GSTAT) in specified cases.
What Has Changed
- Orders communicated before 1 May 2026: the deadline for filing an appeal before GSTAT has been extended from 30 June 2026 to 31 July 2026.
- Orders communicated on or after 1 May 2026: the existing statutory timeline continues to apply. Appeals must be filed within three months from the date the order is communicated.
- Applications relating to orders passed before 1 February 2026: the last date has also been extended to 31 July 2026.
The extension provides taxpayers with an additional month to file pending appeals in eligible cases. Taxpayers intending to approach the GSTAT should review the date of communication of the order and ensure the appeal is filed within the applicable timeline.