Kerala Notifies Extended Deadline for GST Tribunal Appeals up to 30 June 2026

The Government of Kerala has formally extended the time limit for filing appeals before the GST Appellate Tribunal in respect of earlier orders passed under the Kerala State Goods and Services Tax Act, 2017. This extension, notified through Notification No. G.O.(P) No.38/2026/TD dated 7 March 2026 (S. R. O. No. 328/2026), provides a clear outer limit of 30 June 2026 for filing pending appeals against specified orders.

This measure, issued under Section 112(1) of the Kerala State Goods and Services Tax Act, 2017, seeks to streamline the appellate process by addressing accumulated appeals arising from orders under Section 107 and Section 108.

Statutory Background: Appeal Framework under Section 112(1)

General rule for filing appeals to the Appellate Tribunal

Under Section 112(1) of the Kerala State Goods and Services Tax Act, 2017:

  • Any person aggrieved by an order passed against him under Section 107 or Section 108 of the Kerala State Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017)
  • May file an appeal before the Appellate Tribunal
  • Within three months from the date on which such order is communicated to the person filing the appeal

The provision also contains a flexibility clause:

Where the Government, on the recommendations of the Council, notifies a specific last date for filing such appeals, the appeal may be filed within three months from communication of the order or within the notified date, whichever is later.

This legal design enables the Government, based on the GST Council’s recommendations, to address systemic delays or backlogs by prescribing an overall cut-off date applicable to a category of appeals.

Notification No. G.O.(P) No.38/2026/TD: Core Features

1. Appeals relating to orders communicated before 1 April 2026

For all cases where:

  • The order proposed to be challenged before the Appellate Tribunal
  • Has been communicated to the assessee before 1 April 2026

the Government has notified that:

Appeals may be filed up to 30 June 2026 before the Appellate Tribunal under the Kerala State Goods and Services Tax Act, 2017.

This effectively provides a uniform extended window for filing backlog appeals arising from older orders, even where the original three-month period under Section 112(1) might otherwise have expired.

2. Appeals relating to orders communicated on or after 1 April 2026

For orders that are communicated:

  • On or after 1 April 2026,

the usual statutory timeline under Section 112(1) will govern. The notification clarifies that:

All appeals in respect of orders communicated on or after 1 April 2026 must be filed within three months from the date of communication of such order to the person preferring the appeal.

No special long-stop date is granted for such future orders; standard limitation applies.

The notification explicitly states that it has been issued:

  • In exercise of powers under sub-section (1) of Section 112 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), and
  • On the recommendations of the Council (i.e., the Goods and Services Tax Council).

This satisfies the statutory condition under Section 112(1) that any extension or notified date for appeals must be based on the GST Council’s recommendation.

Objective and Rationale for the Extension

Addressing backlog of GST appeals

The explanatory note to the notification points out that the Government of Kerala, acting on GST Council’s recommendation, decided to: