The government on Tuesday has extended the deadline for filing of appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(1) read with Section 112(3) to 31 July 2026, allowing taxpayers more time to file pending cases as the recently established appellate process stabilizes.
By an earlier notification dated 17 September 2025, the government had notified 30 June 2026 as the last date for filing of appeals before GSTAT, according to a notification issued by the Ministry of Finance.
The decision was made in response to complaints from companies and tax experts over procedural and technological difficulties with using the GSTAT system to file appeals.
“The government has extended the due date in view of the recent representations from various stakeholders, highlighting technical difficulties due to rush to file appeals on the GSTAT portal. Although the due date was notified well in advance in September 2025 itself, it is to be noted that in the last 15 days alone, 30,000 appeals were filed, with daily volumes peaking at 5,500 appeals,” as per the notification.
The action was applauded by tax experts, who said it will help ensure that taxpayers are not denied their statutory right to appeal due to technical or administrative obstacles.
Taxpayers are advised to plan their appeal filings well in advance and not wait until the deadline, the notification reads.
