GST Appellate Tribunal: CBIC notifies Important Deadlines on Appeals [Read Notification]

As per the notification, taxpayers can file appeals before the Tribunal up to 30th June 2026 in respect of all cases where the orders sought to be challenged were communicated before 1st April 2026. For orders communicated on or after 1st April 2026, appeals must be filed within the statutory period of three months from the date of communication of such orders.

This notification, issued on the recommendations of the GST Council, provides a transitional window for taxpayers to bring forward legacy appeals before the newly operationalised Tribunal, while also ensuring that a uniform limitation period applies to future appeals.

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The notification states that “In exercise of the powers conferred by sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.”

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