The Goods and Services Tax Appellate Tribunal (GSTAT) is a creature of statute and is strictly bound by the timelines mandated under the Central Goods and Services Tax (CGST) Act. It possesses no inherent or equitable power to entertain an appeal filed beyond the absolute outer limit allowed by law. A discretionary delay of up to an additional 3 months can be condoned by the Tribunal if sufficient cause is demonstrated.
Tax professionals, industry bodies and bar association urge Finance Ministry to extend June 30 cut-off, citing technical issues on GSTAT portal.
GSTAT portal had been launched by the Hon’ble Finance Minister on September 24, 2025. An Order F. No. GSTAT/Pr. Bench/Portal/125/25-26 dated 24.09.2025 was issued to direct a staggered mode of filing appeals before GSTAT in order to avoid any portal related glitches.
The time-limit for filing appeal for orders is released on the basis of date of order uploaded on the GST portal was set as per the following manner:
| S. No. | Appeals (APL-01/ APL-03) filed on the GST Portal by Assessee or Department or Revisions (RVN-01) issued on the GST portal | Period during which appeal in GST Form APL-05 may be filed |
| 1. | Order issued on or before 31.01.2022 | Appeal could be filed from 24.09.2025 to 31.10.2025 The last date of filing appeal continues to be 30.06.2026 |
| 2. | Order issued on or after 01.02.2022 but on or before 28.02.2023 | Appeal could be filed from 01.11.2025 to 30.11.2025 The last date of filing appeal continues to be 30.06.2026 |
| 3. | Order issued on or after 01.03.2023 but on or before 31.01.2024 | Appeal could be filed from 01.12.2025 to 31.12.2025 The last date of filing appeal continues to be 30.06.2026 |
| 4. | Order issued on or after 01.02.2024 but on or before 31.05.2024 | Appeal could be filed from 01.01.2026 to 31.01.2026 The last date of filing appeal continues to be 30.06.2026 |
| 5. | Order issued on or after 01.06.2024 but on or before 31.03.2026 | Appeal can be filed from 01.02.2026 to 30.06.2026 The last date of filing appeal continues to be 30.06.2026 |
| 6. | Order issued on or before 31.03.2026 | Appeal can be filed from 01.03.2026 upto 30.06.2026 The last date of filing appeal continues to be 30.06.2026 |
Pushkar Mer 