Govt Notifies Due Date for Filing GST Appeals Before Appellate Tribunal

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  • Last Updated on 19 September, 2025

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GST appeals Appellate Tribunal due date notification

Notification No. S.O. 4220(E) and Notification No. S.O. 4219(E) both Dated 17-09-2025

1. Introduction

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification providing clarity on the timelines and procedures for filing appeals before the Appellate Tribunal under the CGST Act. This notification addresses transitional scenarios as well as future appeal filing requirements, thereby streamlining the appellate process under GST law.

2. Timelines for Appeals Filed Before April 2026

For appeals relating to orders communicated to the appellant before 1st April 2026, the notification provides an extended compliance window. Such appeals may now be filed up to 30th June 2026, giving taxpayers additional time to prepare and submit their cases during the transitional phase before the Tribunal becomes fully operational.

3. Timelines for Appeals Filed On or After April 2026

For orders that are communicated on or after 1st April 2026, the standard timeline for filing appeals has been prescribed as three months from the date of communication of the order. This ensures uniformity and predictability for appellants, aligning the appeal process with general legal principles and providing a fixed window for compliance.

4. Allocation of Appeals to the Principal Bench

Another important clarification relates to appeals pending before multiple State Benches. In cases involving identical questions of law, or issues arising under sections 14 and 14A of the IGST Act or section 20 of the CGST Act, such appeals will be heard exclusively by the Principal Bench. This measure is intended to avoid conflicting rulings, promote consistency, and provide authoritative decisions on complex issues.

5. Conclusion

By prescribing clear timelines and centralising the adjudication of certain key matters, CBIC’s notification seeks to enhance the efficiency, uniformity, and fairness of the appellate mechanism under GST. These steps will provide taxpayers greater clarity and ensure that the Appellate Tribunal functions as an effective forum for resolving disputes.

Click Here To Read The Full Notification

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied