**Executive Summary**
This notification, issued by the Ministry of Finance on June 30, 2026, designates July 31, 2026, as the deadline for filing appeals or applications before the GST Appellate Tribunal for cases involving orders passed or communicated prior to specific dates in 2026. It supersedes the previous notification (S.O. 4220(E)) and clarifies the limitation periods for filing under Section 112 of the Central Goods and Services Tax Act, 2017. Stakeholders must adhere to these timelines to ensure their appeals and applications are considered valid.
**Key Points / Main Content**
**Effective Date and Supersession**
* The government notifies July 31, 2026, as the deadline for filing appeals or applications before the Appellate Tribunal for all cases where the order sought to be appealed against meets specific criteria.
* This notification supersedes the earlier notification S.O. 4220(E), dated September 17, 2025, while maintaining the validity of actions already taken under the previous order.
**Timelines for Filing Appeals (Section 112(1))**
* **Orders communicated before May 1, 2026:** The person preferring the appeal must file it before the Appellate Tribunal by the deadline of July 31, 2026.
* **Orders communicated on or after May 1, 2026:** Appeals must be filed within three months from the date on which the order was communicated to the appellant.
**Timelines for Filing Applications (Section 112(3))**
* **Orders passed before February 1, 2026:** All applications regarding these orders must be filed before the Appellate Tribunal by July 31, 2026.
* **Orders passed on or after February 1, 2026:** Applications must be filed within six months from the date on which the order was passed.
**Impact Analysis**
**Stakeholder: Persons preferring an appeal (Taxpayers/Appellants)**
**Impact**
Appellants are provided with a definitive "stop-date" for older cases and a clear three-month window for newer cases to seek redressal before the GST Appellate Tribunal.
**Action Required**
They must file their appeals by July 31, 2026, if their order was communicated before May 1, 2026; otherwise, they must file within three months of the communication date.
**Stakeholder: Government Authorities/Department of Revenue**
**Impact**
The notification establishes the limitation period for the department to file applications against orders, ensuring a structured timeline for legal proceedings.
**Action Required**
Departmental representatives must submit applications by July 31, 2026, for orders passed before February 1, 2026, or within six months for orders passed on or after that date.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: The primary legislation governing the notification and the framework for tax appeals.
Appellate Tribunal: The quasi-judicial body before which appeals or applications under the CGST Act must be filed within the specified timelines.
Section 112 of the Central Goods and Services Tax Act, 2017: The specific legal provision that empowers the government to notify the date and timelines for filing appeals before the Appellate Tribunal.
GST Council: The constitutional body that made recommendations to notify the deadline for filing appeals.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30062026-273941
CG-DxLx-xEG-I3D0H0x6x2x0 26-273941
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3367] नई दिल्ली, मगं लिार, िनू 30 , 2026/ आषाढ 9, 1948 26/पौष 17, 1947
No. 3367] NEW DELHI, TUESDAY, JUNE 30, 2026/ ASHADHA 9, 1948 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग )
अजधसचू ना
नई दिल्ली, 30 िून, 2026
का.आ. 3502(अ.).— केंद्रीय िस्ट्तु एिं सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 112 की उप-धारा (3)
के साथ पठित उप-धारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए और भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग)
के भारत का रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) म ेंप्रकाजित अजधसूचना संख् या का. आ. 4220 (अ.), दिनांक
17.09.2025 के अजधक्रमण में, ऐसे अजधक्रमण से पूिव दकए गए या दकए िाने िाले लोजपत कायों को छोड़कर, सरकार, एतत ्
द्वारा पठरषि की जसफाठरिों पर, 31 िलु ाई, 2026 को उस तारीख के रूप म ें अजधसूजचत करती है, जिस तारीख तक,
यथाजस्ट्थजत, अपील या आिेिन, इस अजधजनयम के तहत अपीलीय अजधकरण के समक्ष उन सभी मामलों, जिनम ें आिेि के
जखलाफ अपील दकया िाना अपेजक्षत ह,ै के संबंध में िायर दकया िा सकता ह,ै जिन आिेिों को,
(i) दिनांक 01 मई, 2026 से पहल ेअपील करने िाले व्यजि को सूजचत दकया िाता है, और दिनांक 01 मई, 2026
को या उसके बाि सूजचत आििे ों के संबंध में सभी अपीलें धारा 112 की उप-धारा (1) में दिए गए अनुसार जिस
तारीख को सूजचत दकया िाता ह,ै उस तारीख स ेंतीन माह के भीतर अपीलीय अजधकरण के समक्ष िायर की िा सकेंगी,
4840 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) दिनांक 1 फरिरी, 2026 से पहले पाठरत दकया िाता ह,ै और 1 फरिरी, 2026 को या उसके बाि पाठरत आिेिों
के संबंध म ें सभी आिेिन धारा 112 की उप-धारा (3) म ें दिए गए अनुसार अपीलीय अजधकरण के समक्ष उस तारीख
से छह महीन े के भीतर िायर दकए िा सकेंगे जिस दिन उि आिेि पाठरत दकया गया ह।ै
[फा. सं. ए-50/7/2025-िीस्ट्टेट-डीओआर]
बालासुब्रह्मजणयन कृष्ण मूर्तव, संयुि सजचि
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.