Centre issues notifications to operationalise GST Appellate Tribunal

The Centre has begun operationalising the Goods and Services Tax Appellate Tribunal (GSTAT), giving much needed relief to trade and industry with several litigation cases underway.

In two separate notifications, the finance ministry has laid down the timelines and the cases to be taken up by the GSTAT.

It has notified June 30, 2026, as the date upto which appeals can be filed with the GSTAT for orders communicated before April 1, 2026, while orders communicated on or after April 1, 2026, must be appealed within three months.

“…the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal,” said a notification by the finance ministry.

In a separate notification, the finance ministry has said that appeals can be heard by the Principal bench in cases pending before two or more State Benches where the President is satisfied that an identical question of law is involved; cross-border issues around Integrated GST such as OIDAR and online money gaming and also cases around distribution of credit by input service distributor.

The notifications follow the meeting of the GST Council earlier this month where it recommended that the GSTAT should be made operational for accepting appeals before end of September and will commence hearing before end of December this year. The Council also recommended the date of June 30, 2026 for limitation of filing of backlog appeals and that the Principal Bench of the GSTAT will also serve as the National Appellate Authority for Advance Ruling.

Experts welcomed the move and said this will provide clarity to trade and industry.

Manoj Mishra, Partner and Tax Controversary Management Leader, Grant Thornton Bharat noted that for years, taxpayers were stuck in a vacuum with appeals piling up, cash flows locked, and litigation costs escalating. That vacuum now ends with clear timelines in the notifications, he said.

“What makes the move even more significant is the widened jurisdiction of the Principal Bench, which will hear not only anti-profiteering matters but also cases on ISD credit distribution, identical legal questions across state benches, and cross-border IGST issues such as OIDAR and online money gaming. By curbing contradictory rulings and unlocking blocked capital, the Tribunal’s operationalisation signals the growing maturity of the GST regime and inspires confidence in rule-based dispute resolution,” he further said.

Saurabh Agarwal, Tax Partner, EY said the development offers much-needed clarity for businesses that have been navigating complex GST litigations since 2017, often without a dedicated forum.

“A key benefit of the Tribunal is the provision for transferring cases with identical legal questions to the Principal Bench, which will prevent conflicting rulings and ensure greater consistency in law and business practices,” he said, but cautioned that the path forward also brings challenges, particularly the substantial backlog of GST cases.