The Government of Gujarat on October 08, 2026, under Section 112(1) and (3) of the Gujarat Goods and Services Tax Act, 2017, has superseded its earlier Notification dated March 30, 2026, and notified July 31, 2026, as the deadline for filing appeals before the GST Appellate Tribunal in cases where the order appealed against was communicated before May 1, 2026. For orders communicated on or after May 1, 2026, appeals may be filed within three months from the date of communication of the order.
Further, applications before the Appellate Tribunal in respect of orders passed before February 1, 2026, may be filed by July 31, 2026. Applications relating to orders passed on or after February 1, 2026, may be filed within six months from the date of passing of the order. The notification is deemed to have come into force from June 30, 2026.
[Notification No. (GHN-59)/GST-2026/S.112(1)(2)GST Cell]
