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Core Purpose

The Government notifies July 31, 2026, as the extended deadline for filing appeals or applications before the Appellate Tribunal under the Central Goods and Services Tax Act, 2017, for cases where the order was communicated or passed before specified dates.

Detailed Summary

This notification, S.O. 3502(E), issued by the Ministry of Finance, Department of Revenue, on June 30, 2026, in exercise of powers under sub-sections (1) and (3) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), notifies July 31, 2026, as the date by which appeals or applications may be filed before the Appellate Tribunal. This supersedes notification S.O. 4220(E), dated September 17, 2025. Specifically, for appeals where the order was communicated to the person before May 1, 2026, the deadline is July 31, 2026; for orders communicated on or after May 1, 2026, appeals must be filed within three months from the communication date as per sub-section (1) of section 112. For applications where the order was passed before February 1, 2026, the deadline is July 31, 2026; for orders passed on or after February 1, 2026, applications must be filed within six months from the passing date as per sub-section (3) of section 112. The Government issued this notification on the recommendations of the Council.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30062026-273941 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3367] NEW DELHI, TUESDAY, JUNE 30, 2026/ ASHADHA 9, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th June, 2026 S.O. 3502(E).—In exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue number S.O. 4220(E), dated the 17 September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), except as respects things done or omitted to be done before such supersession, the Government, on the recommendations of the Council, hereby notifies the 31st day of July, 2026, as the date upto which appeal or application, as the case may be, may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against, — (i) is communicated to the person preferring the appeal before the 1st day of May, 2026, and all appeals in respect of order communicated on or after 1st May, 2026, may be filed before the Appellate Tribunal as provided in sub-section (1) of section 112 within three months from the date on which such order is communicated; (ii) is passed before the 1st day of February, 2026, and all applications in respect of orders passed on or after 1st February, 2026 may be filed before the Appellate Tribunal as provided in sub-section (3) of section 112 within six months from the date on which the said order has been passed. [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. VINOD KUMAR Digitally signed by VINOD KUMAR Date: 2026.06.30 15:46:04 +05'30"

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