Govt extends deadline for filing GSTAT appeals by one month till July 31

Extension follows representations over technical issues on the GSTAT portal and a sharp increase in appeal filings as the new appellate mechanism becomes operational

The Centre on Tuesday extended the deadline for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) till July 31, giving taxpayers additional time to submit pending cases as the newly operational appellate mechanism stabilises. 

 

The decision came amid representations from industry and tax professionals highlighting technical and procedural challenges in filing appeals on the GSTAT portal. 

 

“The government has extended the due date in view of the recent representations from various stakeholders, highlighting technical difficulties due to the rush to file appeals on the GSTAT portal. In the last 15 days alone, 30,000 appeals were filed, with daily volumes peaking at 5,500 appeals,” the ministry said. 

 

 

Tax experts welcomed the move, saying it would help ensure that taxpayers are not deprived of their statutory right to appeal because of procedural or technological bottlenecks.

 

“A one-month extension for filing appeals before the GSTAT is a welcome and much-needed relief. It will provide taxpayers and professionals adequate time to adapt to the newly operational tribunal, ensure genuine appeals are not lost on limitation, and support a smooth transition to the GSTAT framework,” said Abhishek Jain, partner and head, Indirect Tax, KPMG India.

 

The Ministry advised taxpayers to plan appeal filings in advance and not wait until the deadline, according to the notification. 

 

According to Vivek Jalan, partner, Tax Connect Advisory Services, the extension reflects the government’s facilitative approach towards taxpayers, even though they had already been given more than six months to file appeals.

 

He said at the current pace, the total number of appeals filed by the revised deadline of July 31 is expected to cross 200,000, which would help in clearing a substantial backlog and enabling the tribunal to focus on the disposal of cases,” said Jalan. 

 

Jalan, however, cautioned taxpayers against delaying their filings. He noted that the GSTAT’s powers to condone delays under Section 112 of the CGST and State GST Acts are limited, making it important for taxpayers to file appeals well before the revised deadline to preserve their right to appeal.

 

The GSTAT was formally launched on September 24, 2025, and officially commenced its adjudicatory operations and hearings on February 16, 2026. The tribunal is expected to play a key role in reducing the large backlog of indirect tax disputes and providing a specialised forum for adjudicating GST litigation.