The Principal Bench of the Goods and Services Tax Appellate Tribunal has issued Order No. 156/2026 dated 10 July 2026 introducing a special token-generation mechanism to facilitate filing of appeals under Section 112(1) and Section 112(3) of the CGST Act, 2017. The GSTAT e-filing portal has been operational since 24 September 2025, and the due date for filing appeals had already been extended up to 31 July 2026. The order creates a practical safeguard for taxpayers and departmental appellants facing portal-related filing difficulties close to the limitation deadline. If a valid token is generated on or before 31 July 2026, the appeal will be treated as having been initiated within the prescribed limitation period. The complete appeal must, however, be filed within 60 days from the date of token generation. The token is not a substitute for the appeal itself; it merely preserves the filing date, and it lapses automatically after 60 days if the appeal is not completed.

Key Features of the Token Mechanism

Under the newly introduced system, an appellant may generate a Token ID by furnishing minimum basic details on the GSTAT e-filing portal on or before 31 July 2026. Once the token is generated, the appellant will be permitted to complete the actual appeal filing within 60 days from the date of token generation. The Tribunal has clarified that generation of a valid token on or before 31 July 2026 shall be treated as sufficient compliance with the statutory requirement of filing the appeal within the prescribed limitation period.

Procedure for Token Generation

The GSTAT advisory provides that:

• Taxpayers and departmental authorities can generate a token through the designated form available on the GSTAT e-filing portal.
• If the first appellate order is available on the GST portal, the relevant 16-digit ARN/CRN must be furnished.
• Where the order is not available online, details such as Order Number, Reference Number or File Number along with the relevant tax period must be provided.
• A separate token is mandatory for each appeal proposed to be filed.

Important Conditions

The relaxation is not unconditional. The Tribunal has prescribed the following safeguards:

• The appeal must be fully filed within 60 days from the date of token generation.
• The token will automatically lapse after expiry of the 60-day period.
• Appeals filed beyond the 60-day period will not be permitted under the token.
• Tokens generated with incomplete, inaccurate, or incorrect particulars may be treated as void.

The advisory specifically states that a token generated on or before 31 July 2026 will serve as evidence of the appellant’s intention to initiate the appeal filing process within the statutory period. Consequently, where the actual filing could not be completed due to technical issues or other portal-related difficulties, such appellants may not be subjected to delay consequences, subject to verification and compliance with applicable provisions.

The Complete Advisory can be accessed at https://taxo.online/wp-content/uploads/2026/07/Presedential_order.pdf