Notification / Circular No.: No. FD 11 CSL 2026 dated February 23, 2026
Applicable Act / Rule: Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017)
Applicable Section / Rule: Section 112(1)
This notification pertains to appeals filed before the Appellate Tribunal under the Karnataka Goods and Services Tax Act, 2017. Section 112 governs the time limit for filing appeals before the Appellate Tribunal. In view of the recommendations of the GST Council, the Government has specified a revised timeline for filing appeals in certain cases depending on the date of communication of the order.
The Government hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026.
All appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.
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