The Government of Kerala has notified June 30, 2026, as the due date for filing appeals before the GST Appellate Tribunal in cases where orders were communicated on or before March 31, 2026.
Based on the recommendations of the GST Council, the notification issued under Section 112 of the Kerala GST Act provides a relief window for taxpayers with pending or backlog appeals.
It aims to address delays caused by the earlier non-operational status of the GST Appellate Tribunal.
Read Also: Goa Govt Extends GST Appeal Filing Deadline to June 30, 2026
Concerning the orders communicated on or after April 1, 2026, the government has mentioned that appeals need to be submitted within the specified 3-month duration from the communication date, confirming a uniform and time-bound appellate process going forward.
The decision is anticipated to ease the GST litigation in the state by clearing pending issues and furnishing clarity on the timelines for the taxpayers and authorities alike.
The notification of Kerala develops a balance between relief and compliance, proposing a final chance to submit the earlier appeals, as well as supporting discipline in the prospective GST dispute resolution.
Notification No. G.O. (P) No. 38/2026/TD
