The e-filing portal for GSTAT appeals has been fully functional since September 2025, and the deadline for filing under Section 112(1) and (3) of the CGST Act 2017 was recently pushed to July 31, 2026. However, to ensure a smooth filing process and prevent a last-minute bottleneck, the GSTAT’s Principal Bench in New Delhi has Introduced a practical and effective workaround.
Here is how the new system, officially introduced under Order No. 156/2026 on July 10, 2026, works:
- Record Your Intent: Instead of completing the entire comprehensive filing by the July 31st cutoff, you can now simply register your intent to file an appeal.
- Get Your Token: By submitting just the “bare minimum basic details” on the portal before the deadline, the system will generate a unique token for you.
- Take Your Time: That token acts as an extension. Once generated, you have a full 60 days from the date of the token’s creation to complete your actual, detailed filing.
- Legality: The order makes it crystal clear: securing this token on or before July 31, 2026, is legally “deemed to be sufficient compliance”.
Authorized under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 this National Informatics Centre (NIC) proposed mechanism is a massive relief for businesses.