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"
Login to read full text