**Executive Summary**
This notification issued by the Government of National Capital Territory of Delhi establishes specific timelines for filing appeals before the GST Appellate Tribunal under the Delhi Goods and Services Tax Act, 2017. It sets June 30, 2026, as the deadline for appeals against orders communicated before April 1, 2026. For orders communicated on or after April 1, 2026, the document mandates a three-month filing window from the date of communication.
**Key Points / Main Content**
* **Legal Authority and Framework**
* The notification is issued in exercise of powers conferred by sub-section (1) of section 112 of the Delhi Goods and Services Tax Act, 2017.
* The provisions are enacted by the Lieutenant Governor of Delhi based on the recommendations of the GST Council.
* **Appellate Deadlines for Older Orders**
* The date of June 30, 2026, is notified as the final date for filing appeals before the Appellate Tribunal for specific historical cases.
* This deadline applies to all cases where the order intended to be appealed was communicated to the appellant before April 1, 2026.
* **Timeline for Recent and Future Orders**
* A separate rule applies to orders communicated on or after April 1, 2026.
* Appeals for these cases must be filed before the Appellate Tribunal within three months from the date the order is communicated to the person preferring the appeal.
**Impact Analysis**
**Taxpayers and Appellants (NCT of Delhi)**
**Impact**
Taxpayers seeking to challenge tax orders are now subject to strict statutory deadlines for approaching the GST Appellate Tribunal.
**Action Required**
Appellants must verify the communication date of their tax orders; those with orders received before April 1, 2026, must file by the June 30, 2026, deadline, while others must ensure filing within three months of receipt.
**GST Appellate Tribunal**
**Impact**
The Tribunal is formally authorized to receive and adjudicate appeals within the timelines specified in this notification.
**Action Required**
The Tribunal must facilitate the filing process and ensure that appeals are accepted according to the cutoff dates of June 30, 2026, or the three-month communication window, as applicable.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017: The primary legislation under which the notification is issued to regulate the timelines for tax appeals in Delhi.
Appellate Tribunal: The judicial body before which tax appeals must be filed according to the deadlines specified in this notification.
Section 112 of the Delhi Goods and Services Tax Act, 2017: The specific legal provision that empowers the government to notify and extend the dates for filing appeals.
National Capital Territory of Delhi: The central geographic and administrative jurisdiction where this act and notification are applicable.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.-GअID.-H2x7xx0 72026-274847
SG-DLxx-ExG-2ID7E0x7x2x0 26-274847
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 197] दिल्ली, सोमिार, िलु ाई 20, 2026/आषाढ 29, 1948 [रा.रा.रा.क्षे.दि. स.ं 124
No. 197] DELHI, MONDAY, JULY 20, 2026/ASHADHA 29, 1948 [N. C. T. D. No. 124
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
जित्त (व्यय-I) जिभाग
अजधसचू ना
नई दिल्ली, 20 िुलाई, 2026
फा. स.ं 3 (02)/जित्त.(व्यय-I)/2026-27/डीएस-I/729-—दिल्ली माल एिं सेिा कर अजधजनयम, 2017
(2017 का 03) की धारा 112 की उपधारा (1) द्वारा प्रित्त िजियों का प्रयोग करत े हुए,राष्ट्रीय रािधानी क्षेत्र दिल्ली के
उपराज्यपाल, पररषि की अनिु ंसाओं पर,एति ् द्वारा दिनांक 30 िून, 2026 को उस जतजि के रूप म ें अजधसूजचत करते ह,ैं
जिस जतजि तक इस अजधजनयम के अंतगतग अपील अजधकरण के समक्ष, उन सभी मामलों के संबंध में, िहां िह आिेि जिसके
जिरुद्ध अपील की िाने की िाछं ा की गई ह,ै दिनांक 1 अप्रलै , 2026 से पूिग अपील करन े िाले व्यजि को संप्रेजषत कर दिया
गया ह,ै अपील िायर की िा सकेगी, तिा दिनांक1 अप्रलै , 2026को या उसके पश्चात संप्रेजषत आिेि के संबंध में सभी
अपील ें उस जतजि से, जिसको ऐसा आिेि अपील करन े िाल े व्यजि को संप्रेजषत दकया िाता ह,ै तीन माह के भीतर अपील
अजधकरण के समक्ष िायर की िा सकेंगी|
राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल के
आिेि तिा उनके नाम पर
मंगेि ससंह, उप सजचि (जित्त)
5526 DG/2026 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
New Delhi, the 20th July, 2026
F. No. 3 (02)/Fin.(Exp-I)/2026-27/DS-I/729.—In exercise of the powers conferred by sub-section (1) of
section 112 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital
Territory of Delhi, 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.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
MANGEJ SINGH, Dy. Secy. (Fin.)
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.