Key Pointers -

• Token mechanism introduced for timely appeal filing: GSTAT has enabled a token-based facility for appellants facing filing issues on the e-filing portal. A token generated on or before 31 July 2026 will serve as proof of intent to file an appeal within the statutory time limit.
• Appeal must be completed within 60 days of token generation: After obtaining the token, appellants are required to complete the actual appeal filing within 60 days from the token generation date. Appeals filed within this period will be considered as validly filed within the due date.
• Separate token required for every appeal: Taxpayers and tax officials must generate an individual token for each appeal. A single token cannot be used for multiple appeals, and complete and accurate details must be provided to avoid the token being treated as void.
• Relief from delay fee subject to conditions: Where a valid token is generated before 31 July 2026 but the appeal could not be filed due to technical or portal-related issues, the appellant may not be liable to pay the delay fee, subject to verification and applicable legal provisions. Tokens automatically lapse after 60 days if the appeal is not filed.