The truth and the myth on due date extension for second appeal in GST.

We have hardly around one week to cross 30/06/2026 and there are huge expectations amongst taxpayers as well as tax professionals that there is a possibility of extension in time. This is false and absolutely baseless as the powers to extend the present deadline vest only with the GST Council and it appears that 57th GST council meeting is likely to take place during August 2026. But there need not be any panic as CBIC, GSTAT as well as Finance Ministry are aware as to what is happening during last 9 months after 56th meeting held on 03/09/2025.

It appears that the seriousness which was present prior to 56th council meeting on setting up the GSTAT is not there in making of the effective and efficient functioning of GSTAT from all concerned or connected therewith. It is a fact that the number of appeals against orders passed under section 107 or 108 before GSTAT under section 112 are not in five digits but in a minimum of six digits which may even cross seven digits by the year 2030. Keeping such strategy in mind only such a huge set up is under execution be it on the number of benches or the desired number of required members. Everything is fine till date. But no one seems to be worried about the number of appeals being filed before GSTAT through the portal.

Consequent to the decision made by the 56th GST council on 03/09/2025, the notification for implementation was issued which is furnished for ready reference.

'MINISTRY OF FINANCE

(Department of Revenue) NOTIFICATION

New Delhi, the 17th September, 2025

S.O. 4220(E).-In exercise of the powers conferred by sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.

[F. No. A-50/7/2025-GSTAT-DoR]

BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy'.

It is to be noted that only the GST Council has powers to extend and no meetings are under the consideration of the council before 30/06/2026.

Though the above notification was issued as early as 17/09/2025 itself and the GSTAT claims that their e filing site was ready by September 2025 itself to accept the appeals, the reality is far behind. Let us have a quick look on the number of appeals filed over last 7 months as tabulated below:

Dates were selected randomly and the actual figure was at the time when figures were captured by me.

Undoubtedly, there is a slow and steady improvement in cases being filed. But whether the target is achievable at current speed?.

TRUTH: There is absolutely no chance for any extension being announced prior to 30/06/2026. However, one need not have to worry as the Government as well as all connected therewith are aware of the above. The benches of the GSTAT have powers to condone delays up to three months provided the taxpayer/ tax professional is prevented from timely filing for factors beyond control. Hence it is prayed to all the members of GSTAT to be lenient in their approach in condoning the delay for all cases pertaining up to orders passed on prior to 31/03/2026.

Tax professionals are advised to start filing the necessary appeals before GSTAT for deserving cases in respect of orders or revision orders passed under 107 or 108 as the case may be on or after 01/04/2026. The deadline of three months from date of order may be strictly followed without seeking any condonation as seeking condonation is not a birth right. It is at the discretion vested with the concerned authorities.

It is hoped that all concerned may put in their best efforts up to mid night on 30/06/2026 to ensure that maximum number of possible appeals reaches the GSTAT.

It is appealed to the GST Council to consider extension of time for all orders passed on or up to 30/06/2026 till 31/12/2026. This one decision if approved by the GST Council in the ensuing 57th council meeting may help lakhs of taxpayers, who could not file the appeal prior to 30/06/2026 due to factors beyond their control. If it possible to amend section 17(5) retrospectively with effect from 01/07/201a7 by the council to overcome the decision of Supreme Court in Safari Retreats case, why this amendment to Section 112(1) with effect from 01/07/2026 should not be possible?.

It is concluded by stating that the next 7 days are very crucial in filing GSTAT appeals and accordingly it is planned to come with one story per day till 30/06/2026 on GSTAT matters.