**Policy Summary:**
This notification, S.O. 4220(E), issued by the Ministry of Finance, Department of Revenue on September 17, 2025, pertains to the filing of appeals before the Appellate Tribunal under the Central Goods and Services Tax (CGST) Act, 2017 (12 of 2017). Exercising the powers conferred by subsection 1 of section 112 of the CGST Act, 2017, and acting on the recommendations of the Council, the Government sets June 30, 2026, as the final date for filing appeals in cases where the order being appealed was communicated to the appellant before April 1, 2026. For orders communicated on or after April 1, 2026, appeals must be filed within three months from the date the order was communicated. The notification was issued under F. No. A5072025GSTATDoR and signed by Balasubramanian Krishnamurthy, Jt. Secy.
Key Entities Referenced
Ministry of Finance: The ministry responsible for revenue and financial matters.
Department of Revenue: A department within the Ministry of Finance.
Central Goods and Services Tax Act, 2017: The specific legislation related to goods and services tax in India.
Council: Refers to the Goods and Services Tax (GST) Council, a body that makes recommendations on GST-related matters.
Appellate Tribunal: The tribunal before which appeals can be filed under the Central Goods and Services Tax Act.
Balasubramanian Krishnamurthy: The Joint Secretary who signed the notification.
New Delhi: The location where the notification was issued. New Delhi, Delhi
Mayapuri, New Delhi: Location of the Dte. of Printing at Government of India Press. Mayapuri, New Delhi, Delhi
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17092025-266217
CG-DxLx-xEG-I1D7H0x9x2x0 25-266217
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.ं 4103] नई दिल्ली, बुधिार, जसतम्ब र 17, 2025/भाद्र 26, 1947
No. 4103] NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग )
अजधसचू ना
नई दिल्ली, 17 जसतम्ब र, 2025
का.आ. 4220(अ).—सरकार, पररषि ् की जसफाररिों पर, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017
का 12) की धारा 112 की उपधारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, तारीख 30 िून, 2026 को उस तारीख
के रूप म ेंअजधसूजचत करती ह ैजिस तक, इस अजधजनयम के अधीन अपील अजधकरण के समक्ष, उन मामलों के संबंध म ें िहा ं
िह आिेि जिसके जिरुद्ध अपील की िाने की िांछा की गई ह,ै 1 अप्रैल, 2026 स े पहले अपील करने िाल े व्यजि को
संसूजचत कर दिया गया ह,ै अपील फाइल की िा सकेगी, और 1 अप्रलै , 2026 को या उसके पश्चात ् संसूजचत आिेि के संबंध
म ें सभी अपीलें उस तारीख से, जिसको ऐसा आिेि अपील करने िाले व्यजि को संसूजचत दकया िाता ह,ै तीन मास के
भीतर अपील अजधकरण के समक्ष फाइल की िा सकेंगी।
[फा. स. ं ए-50/7/2025-िीएसटीएटी-डीओआर]
बालसुब्रमजणयन कृष्णमूर्ति, संयक्ु त सजचि
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.