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Core Purpose

In exercise of the powers conferred by sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification S.O. 4220(E) on September 17, 2025, exercising powers conferred by sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017). Acting on the recommendations of the Council, the Government has notified specific deadlines for filing appeals before the Appellate Tribunal. For cases where the order being appealed against is communicated before April 1, 2026, the appeal must be filed by June 30, 2026. Conversely, for all appeals pertaining to orders communicated on or after April 1, 2026, the appeal must be filed before the Appellate Tribunal within three months from the date of communication of such order. This notification was signed by BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17092025-266217 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4103] NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947 6189 GI/2025 (1) 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th September, 2025 S.O. 4220(E).—In exercise of the powers conferred by sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal. [F. No. A-50/7/2025-GSTAT-DOR] BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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