Notification/Circular No.: S.O. 3502(E) [F. No. A-50/7/2025-GSTAT-DoR] dated June 30, 2026
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Section 112(1) and 112(3)
Issued by the Ministry of Finance, Department of Revenue. This notification supersedes earlier notification S.O. 4220(E) dated 17.09.2025, except as respects things done or omitted before such supersession.
Government notifies July 31, 2026 as the date up to which appeal or application may be filed before the GST Appellate Tribunal under the Act, in respect of orders where: (i) the order is communicated to the person before May 1, 2026, and appeals in respect of orders communicated on or after May 1, 2026 may be filed within three months from the date of communication as per Section 112(1); and (ii) the order is passed before February 1, 2026, and applications in respect of orders passed on or after February 1, 2026 may be filed within six months from the date the order is passed, as per Section 112(3). The notification applies to persons required to file an appeal or application against such orders under the Act.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.
