Notification 02/2026-Central Tax - Section 101B Appeals
Official date: 7 May 2026
CURRENT UPDATE
Official source: https://taxinformation.cbic.gov.in/
What changed
Empowers the GSTAT Principal Bench, New Delhi under section 109(3) to hear appeals made under section 101B.
Required repository action
- Join the instrument to the affected section, Rule, form and workflow.
- Record publication date, effective date, corrigendum and supersession status.
- Update indexation and review date only after the operative effect is verified.
- Preserve the official PDF/HTML and checksum in the source archive.