The extension applies to appeals filed under Section 112 of the Central GST Act. The earlier deadline, notified in September 2025, was June 30.
The finance ministry said the decision follows representations from taxpayers and industry over technical glitches caused by heavy traffic on the GSTAT portal in the run-up to the deadline.
According to the ministry, nearly 30,000 appeals were filed in the last 15 days alone, with daily filings peaking at about 5,500.
The government urged taxpayers not to wait until the last date to file appeals and advised them to complete the process well in advance to avoid last-minute congestion on the portal.
The GST Appellate Tribunal is the first appellate forum for taxpayers seeking to challenge orders passed by GST authorities after the disposal of first appeals.
