Timelines for filing appeal before GSTAT

Heading

Particulars

Notification No.

S.O. 4220(E) dated 17.09.2025

Issued under

Section 112(1) of the CGST Act, 2017

Effective Authority

Central Government on recommendation of GST Council

Cut-off date for pending appeals

Appeals can be filed before the Appellate Tribunal up to 30th June, 2026 for orders communicated before 1st April, 2026

Fresh appeals (from 1st April 2026 onwards)

Appeal to be filed within 3 months from the date of communication of order

Applicability

All cases under CGST Act where appeal lies before the Appellate Tribunal

Heading

Particulars

Notification No.

S.O. 4219(E) dated 17.09.205

Issued under

Third proviso to Section 109(5) of CGST Act, 2017

Effective Authority

Central Government on recommendation of GST Council

Cases to be heard only by Principal Bench of Appellate Tribunal

(a)

Cases pending before two or more State Benches where the President is satisfied that an identical question of law is involved

(b)

Cases where one or more issues are covered under Section 14 or Section 14A of IGST Act, 2017

(c)

Cases where one or more issues are covered under Section 20 of CGST Act, 2017