The Bihar Government on September 07, 2026, under Section 112 of the Bihar Goods and Services Tax Act, 2017, has superseded the earlier notification dated March 19, 2026 and notified July 31, 2026 as the last date for filing appeals/applications before the Appellate Tribunal for specified cases.
For orders communicated before May 01, 2026, appeals may be filed up to July 31, 2026. For orders communicated on or after May 01, 2026, the appeal may be filed within three months from the date of communication. Applications relating to orders passed before February 01, 2026 may be filed up to July 31, 2026, while applications for orders passed on or after February 01, 2026 may be filed within six months from the date of the order. The notification is effective from June 30, 2026.
[Notification No. S.O. 214]
