GSTAT on June 11, 2026 via its official twitter ‘X’ handle has clarified that 30 June 2026 is the last date for filing eligible backlog appeals through the GSTAT portal. The Tribunal has emphasized that it does not have the jurisdiction to extend the prescribed limitation period. Accordingly, taxpayers and tax officials are advised to file second appeals under Section 112 of the CGST Act well before the deadline to avoid last-minute inconvenience and safeguard their appellate rights.
