Key Takeaways: GSTAT’s Principal Bench now lets appellants generate an electronic token under Rule 123 to preserve the appeal limitation period. The token must be generated by 31 July 2026, counts as filing within limitation, and the complete appeal must follow within 60 days, one token per appeal. (window closed on 31 July 2026)
Status update: The last date to generate a GSTAT token under this order was 31 July 2026, and that window is now closed. Tokens generated before the deadline had to be followed by a complete appeal within 60 days of generation. If your limitation period is at risk, speak to our team about your options.
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has introduced a new “Token System” to help taxpayers and tax authorities facing difficulties while filing appeals before the due date.
As per Order No. 156/2026 dated 10 July 2026, appellants can now generate an electronic token to preserve their right to file an appeal within the prescribed time limit.
What is the GSTAT Token System?
The GSTAT has introduced an additional facility under Rule 123 of the GST Appellate Tribunal (Procedure) Rules, 2025.
If an appellant is unable to complete the appeal filing due to technical issues or other genuine difficulties, they can generate an electronic token by submitting basic details on the GSTAT portal.
This token serves as proof that the appellant intended to file the appeal within the prescribed due date.
Key Highlights
- Electronic Token facility introduced by GSTAT.
- Token must be generated on or before 31 July 2026.
- Token generation will be treated as filing within the prescribed limitation period.
- No delay fee or limitation issue will arise if the appeal is filed within the permitted time after obtaining the token.
- The complete appeal must be filed within 60 days from the date of token generation.
- The token will automatically expire after 60 days if the appeal is not filed.
- A separate token is required for each appeal.
- One token cannot be used for multiple appeals.
- Facility available for:
- GST registered taxpayers (GSTIN holders)
- Temporary ID holders
- UIN holders
- TDS Registration holders
- Tax authorities
Important Dates
| Particular | Timeline |
|---|---|
| Last date to generate Token | 31 July 2026 |
| Time available to file appeal after Token generation | 60 Days |
| If appeal is not filed in 60 days | Token expires automatically |
Who Should Use This Facility?
This facility is particularly useful for taxpayers who are:
- Facing technical issues on the GSTAT portal.
- Unable to complete appeal filing before the due date.
- Waiting for documents or approvals but want to safeguard the limitation period.
Action Required (for tokens generated before 31 July 2026)
If you intend to file an appeal before the GSTAT but are unable to complete the filing process, generate the electronic token on or before 31 July 2026.
Ensure that all information entered while generating the token is accurate. Incorrect or incomplete details may result in the token becoming invalid.
After generating the token, complete the appeal filing within the prescribed 60-day period.
GSTAT Token Generation Portal
Generate your token here:
GSTAT e-filing portal (token window closed)
Need Assistance?
If you need assistance in filing an appeal before the GST Appellate Tribunal or understanding the new GSTAT Token System, feel free to get in touch with our team.
Download the GSTAT Order & Full Process Advisory here:
Karwa & Associates
Chartered Accountants
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