- 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.
Latest Posts in "India"
- Availing GST credit using TR-6 Challan: Navigating the uncertainty
- Pune Court Grants Bail to Alleged Mastermind in ₹561 Crore Fake GST Invoice Racket
- India Indirect Tax Digest – 5 December 2025
- IndiGo Seeks Rs 900 Crore Customs Duty Refund on Re-Imported Aircraft Parts After Repairs
- Distribution of Common Input Service Credit by ISD: Purpose, Scope, and Procedure under GST
