GSTAT Appeal: Last Date, Pre-Deposit and the Transition Rule

An appeal to the GST Appellate Tribunal (GSTAT) under section 112 of the CGST Act lies within three months from communication of the appellate order, or the date the Government notifies, whichever is later. The notification of 30 June 2026 fixed 31 July 2026 as the last date for orders communicated before 1 May 2026; later orders have the normal three months. The Tribunal may admit a late appeal within three further months on sufficient cause. The pre-deposit is the admitted amount in full plus a further 10% of the tax still in dispute, capped at ₹20 crore (₹40 crore for IGST appeals).

Sources checked: 24 October 2026

Facts checked on 24 October 2026 against sections 107 and 112 of the CGST Act, section 20 of the IGST Act and Notification 16/2025-CT on the CBIC tax information portal, and the GSTAT due-date notification of 30 June 2026 on efiling.gstat.gov.in.

This is general information, not legal advice. Whether an appeal is in time, and whether a delay can be condoned, is decided on the facts of each case.

Key facts

Point	What applies	Where it comes from
Order appealed	An order of the Appellate Authority (first appeal); summary of demand in APL-04	Section 112(1); our APL-04 guide
Time to appeal	3 months from communication, or the notified date, whichever is later	Section 112(1), as amended from 1 Aug 2024
Orders communicated before 1 May 2026	Last date 31 July 2026	Notification of 30 June 2026
Orders communicated on or after 1 May 2026	3 months from communication	Same notification
Late appeal	Up to 3 months after the period expires, on sufficient cause	Section 112(6)
Pre-deposit (tax orders)	Admitted amount in full + 10% of the remaining tax in dispute, on top of the first-appeal deposit; cap ₹20 crore	Section 112(8)(a)-(b)
IGST cap	₹40 crore per appeal	IGST Act, section 20
Penalty-only orders	A further 10% of the penalty (from 1 Oct 2025)	Proviso to section 112(8)

What is the last date for a GSTAT appeal?

Since 1 August 2024, section 112(1) gives three months from the date the order is communicated or "the date, as may be notified by the Government", whichever is later. The Government used that power in its notification of 30 June 2026 (F. No. A-50/7/2025-GSTAT-DoR), which superseded an earlier notification of 17 September 2025 (S.O. 4220(E)):

• orders communicated before 1 May 2026: appeal by 31 July 2026;
• orders communicated on or after 1 May 2026: three months from communication.

For applications by the department under section 112(3), the same notification gives 31 July 2026 for orders passed before 1 February 2026 and six months for later orders.

Count from the date of communication of the order, not the date printed on it, and keep proof of when it reached you.

Can a late appeal still be filed?

Section 112(6) lets the Tribunal admit an appeal within three months after the expiry of the period in section 112(1), if it is satisfied there was sufficient cause for not filing in time. Admission is at its discretion; a late appeal needs a written explanation of the delay and evidence for it.

For orders communicated before 1 May 2026, our reading is this. The section 112(1) period for those orders ends on the later of three months from communication and 31 July 2026, which is always 31 July 2026. Section 112(6) then adds three months, so a late appeal filed by 31 October 2026 could still be considered for condonation. No text states this outcome in words; it follows from reading section 112(1) and (6) with the notification. This is our reading as of 24 October 2026; confirm with our expert team before relying on it. If you are reading this after 31 October 2026, that reading gives no further window under section 112(6) for those orders; ask our expert team what, if anything, remains open on your facts.

How much pre-deposit does a GSTAT appeal need?

For an order that confirms tax, section 112(8) requires, before the appeal is filed:

1. the admitted amount in full (section 112(8)(a)); and
2. a further 10% of the remaining tax in dispute, in addition to the amount paid under section 107(6) for the first appeal, subject to a maximum of ₹20 crore (section 112(8)(b)).

The Finance (No. 2) Act 2024 lowered this from 20% and ₹50 crore, from 1 November 2024. For IGST appeals the cap is ₹40 crore per appeal, at both the Appellate Authority and the Tribunal (IGST Act, section 20). Whether each State GST Act has its own ₹20 crore cap is for our expert team to confirm.

For an order that demands only a penalty, the proviso to section 112(8), in force from 1 October 2025, requires a further 10% of the penalty, in addition to the 10% paid on the first appeal under the proviso to section 107(6).

A worked example, tax order: the first appeal needed 10% of the disputed tax. If the Appellate Authority confirms the demand and you dispute all of it, the Tribunal needs a further 10% of the tax in dispute, so the deposits together reach 20% of that tax, within the caps. Our GST appeal calculator works through the amounts and dates once its rules are approved; our expert team confirms the figure before you pay.

How does the GSTAT appeal follow the first appeal?

The Tribunal hears the second appeal. The first lies to the Appellate Authority under section 107: within three months of communication of the adjudication order (section 107(1)), with one more month on sufficient cause (section 107(4)), filed electronically in APL-01, with a pre-deposit of the admitted amount plus 10% of the tax in dispute, capped at ₹20 crore (section 107(6)). Paying that deposit stays recovery of the balance (section 107(7)). The Tribunal deposit under section 112(8) is on top of it, which is why the first-appeal amount is worth recording carefully.

What should I do with an appellate order now?

1. Note the date of communication of the appellate order and whether it fell before or after 1 May 2026.
2. Compare the order with your grounds of appeal. Note which grounds were allowed, rejected or not dealt with.
3. Work out the pre-deposit on the admitted amount and the tax still in dispute.
4. Prepare the appeal and the reason for any delay with our expert team.
5. Diarise every date the Tribunal sets. Our GSTAT guide keeps the steps on one page.

Once the time to appeal passes, a confirmed demand becomes recoverable under section 79.

What may change?

On 8 October 2026 the GST Council recommended a pre-deposit cap of ₹40 crore (₹20 crore CGST and ₹20 crore SGST or UTGST) for penalty-only appeals under the provisos to sections 107(6) and 112(8). It is a recommendation only; no amendment or notification on it had been found when our research was done on 24 October 2026.

Getting help

The GSTAT is the second appeal; the first is covered in our guide to section 73 show cause notices, and limitation for newer years in section 74A time limits. Our tax notices and litigation hub shows each stage from notice to Tribunal. Representation before the Tribunal may need an advocate; if you ask, we can share the contact details of more than one independent advocate through our legal help page, or you can use your own. Our GST audit and litigation support team prepares the paper book and the pre-deposit working; to ask our expert team about your order, book a consultation.