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GST

GST Appellate Tribunal launched; backlog appeals allowed up to 30 June 2026

Effective
2025-09-24
Published
2025-09-24
Authority
Ministry of Finance, Government of India / GST Appellate Tribunal

The Goods and Services Tax Appellate Tribunal was formally launched by the Union Finance Minister in New Delhi on 24 September 2025, together with a GSTAT e-Courts portal for online filing, case tracking and virtual hearings. The 56th GST Council had recommended that GSTAT accept appeals before the end of September 2025 and begin hearings before the end of December 2025, and recommended 30 June 2026 as the limitation date for filing backlog appeals. The Principal Bench also serves as the National Appellate Authority for Advance Ruling.

The 30 June 2026 backlog date comes from the 56th GST Council press release (PRID 2163555) and has now passed. A later CBIC release of 10 June 2026 (PRID 2271272) confirms GSTAT benches were operating and covers pre-deposit and court-fee requirements for appeals.

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