[BREAKING] 299 Days Left to File Backlogged GSTAT Appeals, Suggests GST Council

The Goods and Services Tax (GST) Council, at its 56th meeting chaired by Union Finance Minister Nirmala Sitharaman, announced a vital timeline for taxpayers burdened with unresolved litigation under the indirect tax regime.

The Council recommended that all backlogged appeals before the newly operationalised Goods and Services Tax Appellate Tribunal (GSTAT) must be filed within the next 299 days, setting June 30, 2026 as the final limitation date.

Operationalisation of GSTAT The GSTAT, envisaged as the final fact-finding authority for GST disputes, will start accepting appeals by the end of September 2025. Hearings are expected to commence in December 2025. The Principal Bench, located in New Delhi, will also function as the National Appellate Authority for Advance Ruling. This dual role is expected to ensure consistency in rulings across states and minimise interpretational disputes.

Backlog and Limitation Period With thousands of appeals pending due to the absence of a functional tribunal since the rollout of GST in 2017, the Council sought to provide clarity to taxpayers and legal practitioners. It was decided to prescribe a uniform cut-off date of June 30, 2026 for filing all old appeals, effectively granting 299 days from today to move applications before the tribunal. After this date, delayed filings are unlikely to be condoned, making timely compliance essential.

Significance for Taxpayers The move is expected to bring major relief to businesses and individuals awaiting appellate remedy for years. Until now, most litigants were compelled to pursue writs before High Courts, adding to judicial burden and prolonging resolution. The Council noted that with the Tribunal in place, the institutional framework for GST adjudication will be complete. The fixed window also aims to prevent a sudden surge of appeals clogging the system once it becomes functional.

Council’s View Officials clarified that FAQs and detailed procedural rules will be released shortly by the Central Board of IndirectTaxes and Customs (CBIC). These will cover filing formats, electronic modes of submission, and fees.

Fresh appeals will be governed by the regular three-month limitation under Section 112 of the CGST Act, with the standard extension provisions.

Way Forward By binding taxpayers to a fixed 299-day compliance period, the Council seeks to strike a balance between providing fair opportunity and ensuring the tribunal’s smooth functioning. Experts see this as a decisive step in strengthening trust and predictability under the GST regime.

With the clock ticking, taxpayers now have less than ten months to prepare, finalise, and lodge their pending appeals before the GSTAT.

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