India GST Appellate Tribunal appeal deadline June 30 2026

The Goods and Services Tax Appellate Tribunal (GSTAT) has set a statutory deadline of 30 June 2026 for filing appeals against orders communicated before 1 April 2026. The deadline is fixed under Section 112 of the CGST Act and is not extended by the procedural instructions that run to 31 December 2026.

The Advocates Tax Bar Association (New Delhi) has lodged a representation with Finance Minister Nirmala Sitharaman requesting that the filing deadline be extended to 31 December 2026. The bar cites persistent technical problems on the new GSTAT portal—including Aadhaar authentication failures, payment and pre‑deposit delays, digital‑signature errors and document‑upload restrictions—that hamper taxpayers’ ability to file appeals within the current timeframe. The association argues that an extension would safeguard the statutory right of appeal and reduce limitation‑related litigation.