- GSTAT has introduced a staggered e-filing system to manage the expected backlog and prevent portal overload as it becomes operational.
- Appeals are to be filed in phases, with specific windows based on the date of the original appeal or revisional notice, as detailed in a GSTAT order dated September 24, 2025.
- The staggered schedule applies to appeals against orders from First Appellate and Revisional Authorities under Sections 107 and 108 of the CGST Act, 2017.
- The Central Government has amended limitation rules via Notification No. S.O.4220(E) to align with the new phased filing system and ensure a smooth transition.
Source: mastersindia.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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