Extension of Time Limit for filing Appeals before GSTAT – Railway Board’s RBA No. 14/2026
भारत सरकार Government of India
रेल मंत्रालय Ministry of Railways
रेलवे बोर्ड (Railway Board)
RBA No. 14/2026
GST circular No. 04/2026
No. 2017/AC-II/1/6/GST MAIN VOL IV/3413181
New Delhi dt.02/07/2026
General Managers,
All Zonal Railways / Production Units
Sub:-Extension of Time Limit for filing Appeals before GSTAT.
*****
Department of Revenue, Ministry of Finance, vide Notification No. F.No. A-50/7/2025-GSTAT-DoR dated 30th June 2026, (based on recommendations of the council), has extended the time limit for filing appeals before the GST Appellate Tribunal under section 112 of Central Goods &Services Tax(CGST) Act, 2017 in the supersession of the Notification Number S.O 4220(E), dated 17th September 2025, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub section (ii).
As per the notification,
- in cases where the order has been communicated before 1st May 2026, the last date for filing appeals is 31st July 2026.
- In cases where order has been communicated on or after 1st May 2026, appeals shall be filed within three months from the date of communication of the order as per section 112(1) of CGST Act, 2017.
A copy of the said notification has been annexed herewith as ‘Annexure A’ for ready reference.
Digitally signed by
Megha Agrawal
Date: 02-07-2026
Director (Accounts)
Railway Board
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINATY, PART II, SECTION 3, SUB-SECTION(ii)]
Government of India
Ministry of Finance
Department of Revenue
NOTIFICATION
New Delhi, dated 30th June, 2026
S.O. ____(E).— In exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue number S.0. 4220(E), dated the 17 September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), except as respects things done or omitted to be done before: such Supersession, the Government, on the recommendations of the Council, hereby notifies the 31st day of July, 2026, as the date upto which appeal or application, as the case may be, may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against, —
(i) is communicated to the person preferring the appeal before the 1st day of May, 2026, and all appeals in respect of order communicated on or after 15* May, 2026, may be filed before the Appellate Tribunal as provided in sub-section (1) of section 112 within three months from the date on which such order is communicated;
(ii) is passed before the 1% day of February, 2026, and all applications in respect of orders passed on or after 1st February, 2026 may be filed before the Appellate Tribunal as provided in sub-section (3) of section 112 within six months from the date on which the said order has been passed.
[F. No. A-50/7/2025-GSTAT-DoR]
(Balasubramanian Krishnamurthy)
Joint Secretary to the Government of India
Tele- 011-24012420
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