Operationalisation of Goods and Services Tax Appellate Tribunal (GSTAT) | DOP F. N. PA/Accounts/GST-4/2025-26 dated 17/10/2025

F. N. PA/Accounts/GST-4/2025-26

Government of India

Ministry of Communications

Department of Posts

Posts Accounts Wing,

Dak Bhavan, New Delhi – 110001

Dated 17/10/2025

To,

All GMs/CGMs/DDGs of the Postal Directorate

Department of Posts

Sub.: Operationalisation of Goods and Services Tax Appellate Tribunal (GSTAT)-reg.

Pursuant to the recommendations of the 56th GST Council meeting, the Government has issued a notification published in the Gazette of India (CG-DL-E-17092025-266217) dated 17th September 2025 (copy enclosed), specifying the following timelines for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT):

(a) Appeals before the GST Appellate Tribunal can be filed up to 30th June 2026 for all cases where the order being appealed was communicated before 1st April 2026.

(b) For orders communicated on or after 1st April 2026, appeals may be filed within three months from the date of communication of the order.

Additionally, as per another notification published in the Gazette of India (CG-DL-E-17092025-266215) dated 17th September 2025 (copy enclosed), the government has notified that the following categories of cases shall be heard exclusively by the Principal Bench of the GST Appellate Tribunal:

(a) Cases pending before two or more State Benches involving an identical question of law.

(b) Cases involving issues under Section 14 or 14A of the IGST Act, 2017.

(c) Cases involving issues under Section 20 of the CGST Act, 2017.

This is for kind information and necessary actions, if required.

This issues with the approval of the Competent Authority.

Encl.: As above.

Copy to:

1. PS to Secretary (Posts)
2. PS to DG (Posts)
3. PS to Members of PSB
4. All Heads of the Circles
5. All Heads of the PAOs