GSTAT Extends Relaxed Appeal Filing and Scrutiny Procedures till December 31 2026
By J the App
Executive Summary
The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, New Delhi, has extended the operation of relaxed appeal filing and scrutiny procedures until December 31, 2026.
The extension has been granted in exercise of powers under Rule 123 of the GSTAT (Procedure) Rules, 2025, considering continuing technical and operational challenges associated with the GSTAT online filing portal.
The order seeks to ensure uninterrupted access to appellate remedies and procedural flexibility for taxpayers and professionals transitioning from manual and hybrid filing systems to the fully digital framework contemplated under the GSTAT regime.
Date: May 14, 2026
Subject:
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