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of <h1>GST appeals require electronic filing on national portal with staggered filing windows and extension permitted to June 30, 2026</h1> All appeals to the Goods and Services Tax Appellate Tribunal must be filed and processed electronically on the national portal; due to anticipated portal capacity constraints, filing is to be staggered by reference to when the underlying first-instance or revisional filing/notice was filed on the portal. The order prescribes specific windows for filing appeals corresponding to six date ranges, permits extension up to 30.06.2026, and is issued under tribunal procedure rules to manage system load, without affecting the tribunal's statutory powers.
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