Missed the GST Appeal Deadline? GSTAT Launches Token-Based Filing Facility:

The GST Appellate Tribunal (GSTAT) has introduced a special facility for those taxpayers who could not file their GST Appeals by 31 July 2026.

Under this new system, taxpayers can generate a token by 31 July 2026 by providing only basic details on the GSTAT e-filing portal. The token shall be considered to be a valid filing on time if it is generated within the deadline.

The token will provide taxpayers with 60 days to complete and submit the full appeal.

This facility has been introduced to ease the transition to the online filing system which has been made operational for appeals under Section 112 of the CGST Act w.e.f. 24th September 2025. The earlier deadline for filing these appeals had already been extended by one month, from 30 June 2026 to 31 July 2026.

Advisory for Token Generation for Filing Appeals

Taxpayers who are facing problems while filing an appeal can use the Token Generation Form available on the GSTAT e-filing portal.

This form helps to generate electronic token which confirms their intention to file appeal before the GST Appellate Tribunal (GSTAT) within the prescribed deadline.

The form is available on the homepage of the GSTAT portal under the header section for taxpayers who might face problems in filing the appeal due to technical or other difficulties, the official said.

How to Generate a GSTAT Token

Taxpayers who are unable to file their GST appeal can generate a token by following these simple steps:

Fill in all the required details in the Token Generation Form.

1. If the First Appellate Order is available on the GST portal, enter the 16-digit ARN/CRN. If it is not available, provide the Order Number, Reference Number, or File Number.

2. Once the form is submitted successfully, a Token ID will be generated along with the date and time of generation.

3. The facility is available to taxpayers and tax officials who have a GSTIN, Temporary ID, UIN, or TDS Registration Number.

4. A separate token is required for each appeal. If multiple appeals need to be filed, a separate token must be generated for each one.

Why the Token Matters

A token generated on or before 31 July 2026 will be treated as proof that the taxpayer attempted to file the appeal within the prescribed time limit.

If the appeal could not be completed before the deadline due to technical issues or problems with the GSTAT portal, taxpayers with a valid token will be considered to have met the deadline. In such cases, no delay fee will be charged, subject to verification and the applicable legal provisions.

Important Timeline

• After generating a GSTAT Token, taxpayers must complete and submit their appeal within 60 days from the date the token is generated.

• The appeal will be treated as filed within the due date only if it is completed within this 60-day period.

• Taxpayers should keep a copy of their Token ID and make sure to file their appeal within the 60-day time frame to avoid any complications.