CENTRAL GST

CA. Rajiv Luthia, CA. Jinit Shah

  • CBIC VIDE OFFICE ORDER NO. S.O. 3502 (E) - F. No. A-50/7/2025-GSTAT-DOR - Central GST (CGST) dated 30th June,2026 has extended the time limit for filing appeals before the Hon’ble GST Appellate Tribunal

    • i) Appeals by Taxpayers [Section 112(1) of the CGST Act]:

    • In respect of Orders communicated before 1st May, 2026, the last date for filing an appeal stands extended up to 31st July, 2026.

    • In respect of Orders communicated on or after 1st May, 2026, appeals are required to be filed within three months from the date of communication of the Order.

    (ii) Appeals by the Commissioner [Section 112(3) of the CGST Act]:

    • In respect of Orders passed before 1st February, 2026, the last date for filing appeals has been extended up to 31st July, 2026.

    • In respect of Orders passed on or after 1st February, 2026, appeals are required to be filed within six months from the date of communication of the Order.

  • GSTAT vide Office Memorandum bearing no. GSTAT/ Misc. Work /88/2025-26-387 dated 23rd May,2026 directed that the requirement of wearing robes by Members, staff, legal representatives, and tax professionals during court proceedings and hearings before all Benches of the GSTAT shall remain relaxed until further orders. Professionals / Advocates should be presentable while appearing before the Tribunal in-person or in virtual mode.

  • CBIC vide Circular bearing no. 255/01/2026-GST dated 25th June, 2026 provide following clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons (on account of change in Principal Place of Business) from one jurisdiction to another jurisdiction:

    1. Any action or proceeding validly initiated by the transferor jurisdictional authority under the CGST Act shall remain valid notwithstanding the subsequent migration/ transfer of the taxpayer to another jurisdiction. The transferee jurisdictional authority shall continue and give effect to such proceedings as if it had initiated them itself.

    2. Upon migration/ transfer of the taxpayer to another jurisdiction, the transferor jurisdictional authority shall not initiate or continue any fresh action or proceedings. Any issue noticed thereafter shall be referred to the transferee jurisdictional authority for appropriate action.

    3. Where a taxpayer is migrated/ transferred to another jurisdiction during the pendency of proceedings, the transferee jurisdictional authority shall take over and conclude the proceedings from the stage at which they stood. The transferee authority shall also be competent to undertake all consequential actions, including implementation of orders and filing, pursuing, or defending appeals before the appellate authority or the GST Appellate Tribunal.