The Government of Jammu and Kashmir, Finance Department (FD), on April 16, 2026, issued a notification under Section 112(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017, based on the recommendations of the GST Council. The notification prescribes a revised timeline for filing appeals before the Appellate Tribunal.
As per the notification, for cases where the order was communicated before April 1, 2026, the last date to file an appeal has been extended up to June 30, 2026. For orders communicated on or after April 1, 2026, appeals must be filed within a period of three months from the date of communication of such order.
This measure provides relief to taxpayers by granting additional time for pending appeals while aligning the timeline for future appeals with the statutory three-month period.
[Notification No. S.O. 115]
