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FININ2MIN
Current GST Operational Update

GSTAT Section 112 Filing Deadline - 31 July 2026

The official GSTAT portal states that the last date for filing appeals under section 112 has been extended to 31 July 2026. The exact covered order period and filing route must be confirmed from the notification and e-filing portal.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
Status: CURRENT OFFICIAL DEADLINE NOTICE
FieldControlled entry
Date30 June 2026
SystemGSTAT
Legal anchorCGST section 112 and notified transition directions
Official sourcewww.gstat.gov.in

Operational effect

The official GSTAT portal states that the last date for filing appeals under section 112 has been extended to 31 July 2026. The exact covered order period and filing route must be confirmed from the notification and e-filing portal.

Implementation controls

  1. Identify whether the appealed order falls within the covered transition class.
  2. Do not confuse the portal deadline with the normal statutory limitation for future orders.
  3. Complete pre-deposit and court-fee verification.
  4. Preserve the filed appeal, token, payment and acknowledgement evidence.

Evidence checklist

Practical example

A finance team identifies the change, verifies its legal anchor, updates the ERP or filing SOP, tests the change in a controlled environment and archives the official source before the next transaction or return cycle.

Finin2min Q&A

Can a portal advisory amend the GST Act or Rules?

No. It explains system operation. The Act, Rules, valid notification and binding judgments prevail.

What evidence should be saved?

Official page or PDF, URL, date, access timestamp, hash, screenshots, filing acknowledgements, error logs and helpdesk tickets.

What if the portal and law appear inconsistent?

Preserve evidence, escalate promptly and protect the legal deadline through the available statutory or judicial route.

When can an operational page be indexed?

Only after its source, date, current status, legal anchor, implementation steps and supersession position are reviewed.