The Ministry of Finance has issued Notification No. S.O. 4220(E) dated 17.09.2025, under section 112(1) of the CGST Act, 2017, prescribing timelines for filing appeals before the long-awaited GST Appellate Tribunal.

As per the notification:

• In all cases where the order sought to be appealed against is communicated before 1st April 2026, the appeal may be filed before the Appellate Tribunal up to 30th June 2026.

• For orders communicated on or after 1st April 2026, the appeal is to be filed within three months from the date of communication, in line with section 112(1).

This move provides a one-time extended window for taxpayers to contest past orders that could not be appealed earlier due to non-constitution of the Tribunal, while bringing certainty for future litigation timelines.

To read the complete Notification https://taxo.online/wp-content/uploads/2025/09/GSTAT-NN.pdf