What this update says
The GSTAT notification of 30 June 2026 fixed 31 July 2026 as the last date to appeal against appellate orders communicated before 1 May 2026. Section 112(6) of the CGST Act lets the Tribunal admit an appeal within three months after that period on sufficient cause, so on our reading of Section 112(1) and (6) as amended a late appeal filed by 31 October 2026 may still be accepted. Admission is at the Tribunal's discretion; confirm with our expert team.
Summarised in our own words from the official document; the document itself is the authority.
- Issued by
- Government of India, GST Appellate Tribunal; CGST Act, Section 112
- Reference
- F. No. A-50/7/2025-GSTAT-DoR (30 Jun 2026); CGST Act s.112(1) and (6)
- Date
- 24 Oct 2026
- Applies to
- Central
- Topic
- GST
- Source
- GST (CBIC / GSTN)
- Last checked
- 24 Oct 2026
Who is affected
Businesses holding a GST appellate order (APL-04) communicated before 1 May 2026 that was not taken to the GST Appellate Tribunal by 31 July 2026.
What to do
Ask us this week. A late appeal needs the reason for the delay and the pre-deposit under Section 112(8); whether the Tribunal admits it is at its discretion under Section 112(6). Section 112 text: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter18/section112_v1.00.html
Read the official document (opens in a new tab)
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