GST Appellate Tribunal filing deadlines extended, with transitional cut-offs based on communication and passing of orders. The filing period for appeals and applications before the GST Appellate Tribunal is extended up to 31 July 2026. Appeals in cases where the order is communicated before 1 May 2026 may be filed by that extended date, while appeals for later communications remain subject to the prescribed three-month period from communication of the order. Applications in cases where the order is passed before 1 February 2026 may be filed by 31 July 2026, while later orders remain subject to the prescribed six-month period from the date of passing.