The Government of Rajasthan has issued Notification F. 12(4)FD/Tax/2026-27 on February 16, 2026, citing the timeline for filing appeals before the Appellate Tribunal under the Rajasthan Goods and Services Tax (RGST) Act, 2017.
The Finance Department’s Tax Division has issued a Notification in accordance with the authority granted by sub-section (1) of Section 112 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017). Based on the GST Council’s recommendations, the State Government has officially notified the following updates and provisions.
Key Highlights of the Notification
- Time Limit Extended Until 30 June 2026: June 30, 2026, has been notified as the final date for filing appeals before the Appellate Tribunal in all cases where the order proposed to be appealed was communicated to the appellant before April 1, 2026.
- Appeals for Orders Communicated on or after 1st April, 2026: Appeals may be filed before the Appellate Tribunal within three months from the date of communication of such order to the concerned person for the cases where the order is communicated on or after 1st April 2026.
Notification Purpose
The purpose of the notifications is to provide clarity and sufficient time for taxpayers to submit appeals before the GST Appellate Tribunal, thereby ensuring procedural certainty and protecting the interests of stakeholders within the GST framework.
As per the Government order, the notification has been furnished and is signed by the Special Secretary to the Government, Finance Department (Tax Division).
The Superintendent, Government Central Press, Jaipur, has been asked to publish the notification in Part 4(c) of the Extraordinary Gazette for wider public information.
Sec 112:
Section 112 of the Rajasthan GST Act, 2017, outlines the process for appealing decisions to the Appellate Tribunal. The recent notification establishes a timeline for submitting appeals in certain specified categories of cases, aligning with statutory requirements and the recommendations put forth by the GST Council.
Notification F.12(4)FD/Tax/2026-27
