The Central Government has issued a fresh notification under Section 112(1) read with Section 112(3) of the CGST Act, 2017, superseding the earlier notification dated 17 September 2025, to extend the timeline for filing appeals and applications before the Goods and Services Tax Appellate Tribunal (GSTAT). 

As per the notification, 31 July 2026 has been notified as the last date for filing appeals by taxpayers in cases where the order sought to be appealed was communicated before 1 May 2026, while appeals against orders communicated on or after that date will be governed by the normal limitation period of three months under Section 112(1). 

Similarly, departmental applications in respect of orders passed before 1 February 2026 may also be filed up to 31 July 2026, whereas applications relating to orders passed on or after 1 February 2026 will be subject to the statutory limitation period of six months under Section 112(3).

The notification provides a final transitional window for filing legacy GSTAT appeals and applications, ensuring that taxpayers and the department are not prejudiced by the delayed operationalisation of the Tribunal and facilitating a seamless shift to the regular limitation framework thereafter.

To read the complete Notification https://taxo.online/wp-content/uploads/2026/06/GSTAT-Due-date-Notification.pdf